Detail publikačního výsledku

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

BRYCHTA, K.

Originální název

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

Anglický název

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

Druh

Článek WoS

Originální abstrakt

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.

Anglický abstrakt

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.

Klíčová slova

Czech Republic, tax neutrality, trust, accounting, taxation.

Klíčová slova v angličtině

Czech Republic, tax neutrality, trust, accounting, taxation.

Autoři

BRYCHTA, K.

Vydáno

27.07.2025

Nakladatel

OXFORD UNIV PRESS

Místo

OXFORD

ISSN

1752-2110

Periodikum

Trusts & Trustees

Svazek

31

Číslo

8

Stát

Spojené království Velké Británie a Severního Irska

Strany od

1

Strany do

6

Strany počet

6

URL

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

BibTex

@article{BUT198458,
  author="Karel {Brychta}",
  title="Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law",
  journal="Trusts & Trustees",
  year="2025",
  volume="31",
  number="8",
  pages="1--6",
  doi="10.1093/tandt/ttaf054",
  issn="1363-1780",
  url="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"
}