Recognition without immunity: Czech tax law's approach to foreign trusts

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0198580" target="_blank" >RIV/00216305:26510/26:0198580 - isvavai.cz</a>

Výsledek na webu

<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf058/8237594?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=f2be1ea9-ae03-48c6-8a48-0af661f645ae" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf058/8237594?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=f2be1ea9-ae03-48c6-8a48-0af661f645ae</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1093/tandt/ttaf058" target="_blank" >10.1093/tandt/ttaf058</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Recognition without immunity: Czech tax law's approach to foreign trusts

Popis výsledku v původním jazyce

This article analyses the legal and tax treatment of foreign trusts within the Czech legal system, focusing on their classification under both private and public law. Emphasis is placed on income tax implications and the practical application of Czech tax regulations. The study outlines the key features of Czech and foreign trust-like structures and explores their recognition, registration, and comparability. Particular attention is paid to the evolving administrative approach, especially the criteria used by Czech tax authorities to assess the comparability of foreign trusts. This article identifies potential continuing practical uncertainties and regulatory tensions in cross-border tax planning, considering Czech legal regulation.

Název v anglickém jazyce

Recognition without immunity: Czech tax law's approach to foreign trusts

Popis výsledku anglicky

This article analyses the legal and tax treatment of foreign trusts within the Czech legal system, focusing on their classification under both private and public law. Emphasis is placed on income tax implications and the practical application of Czech tax regulations. The study outlines the key features of Czech and foreign trust-like structures and explores their recognition, registration, and comparability. Particular attention is paid to the evolving administrative approach, especially the criteria used by Czech tax authorities to assess the comparability of foreign trusts. This article identifies potential continuing practical uncertainties and regulatory tensions in cross-border tax planning, considering Czech legal regulation.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50500 - 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

9

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

8

Strana od-do

1-8

Kód UT WoS článku

001552832600001

EID výsledku v databázi Scopus

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