Tool or tax dodge? Drawing the line for trusts in Czech holding structures

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0198622" target="_blank" >RIV/00216305:26510/26:0198622 - isvavai.cz</a>

Výsledek na webu

<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf062/8240072?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=c1696621-62b5-492a-9e64-45ba0ee6dc7c" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf062/8240072?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=c1696621-62b5-492a-9e64-45ba0ee6dc7c</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1093/tandt/ttaf062" target="_blank" >10.1093/tandt/ttaf062</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Tool or tax dodge? Drawing the line for trusts in Czech holding structures

Popis výsledku v původním jazyce

Simultaneously with the legitimate use of trusts as a means of asset protection and confidentiality, there is an observable trend towards, and potential for, the misuse of trust structures and their foreign equivalents in the context of aggressive tax planning. This article seeks to examine and evaluate the approach adopted by the Czech administrative courts towards trusts that are incorporated within holding structures, and to determine under what circumstances such use is deemed to constitute an abuse of law. The article concludes by formulating practical implications for legal professionals and the broader expert community.

Název v anglickém jazyce

Tool or tax dodge? Drawing the line for trusts in Czech holding structures

Popis výsledku anglicky

Simultaneously with the legitimate use of trusts as a means of asset protection and confidentiality, there is an observable trend towards, and potential for, the misuse of trust structures and their foreign equivalents in the context of aggressive tax planning. This article seeks to examine and evaluate the approach adopted by the Czech administrative courts towards trusts that are incorporated within holding structures, and to determine under what circumstances such use is deemed to constitute an abuse of law. The article concludes by formulating practical implications for legal professionals and the broader expert community.

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

10

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

7

Strana od-do

1-7

Kód UT WoS článku

001556154600001

EID výsledku v databázi Scopus

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