Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0198458" target="_blank" >RIV/00216305:26510/26:0198458 - isvavai.cz</a>

Výsledek na webu

<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf054/8213726?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=75337996-cb64-4a73-81c3-8574eb73e9ee" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf054/8213726?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=75337996-cb64-4a73-81c3-8574eb73e9ee</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1093/tandt/ttaf054" target="_blank" >10.1093/tandt/ttaf054</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law

Popis výsledku v původním jazyce

This article describes and evaluates selected aspects of accounting and tax regime of the Czech trust fund. The Czech legislature has resolved the incompatibility between the private law nature of the trust fund and public law requirements through a series of pragmatic legal fictions, which treat the trust fund as a legal person for accounting and tax purposes. The article identifies the Czech tax model as a viable framework for use within a holding structure, whilst also highlighting the regulatory tension between the desire for discretion and the growing pressure for transparency under AML legislation.

Název v anglickém jazyce

Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law

Popis výsledku anglicky

This article describes and evaluates selected aspects of accounting and tax regime of the Czech trust fund. The Czech legislature has resolved the incompatibility between the private law nature of the trust fund and public law requirements through a series of pragmatic legal fictions, which treat the trust fund as a legal person for accounting and tax purposes. The article identifies the Czech tax model as a viable framework for use within a holding structure, whilst also highlighting the regulatory tension between the desire for discretion and the growing pressure for transparency under AML legislation.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Trusts & Trustees

ISSN

1363-1780

e-ISSN

1752-2110

Svazek periodika

31

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

6

Strana od-do

1-6

Kód UT WoS článku

001537332500001

EID výsledku v databázi Scopus

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