Detail publikačního výsledku

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

BRYCHTA, K.

Originální název

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

Anglický název

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

Druh

Článek WoS

Originální abstrakt

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.

Anglický abstrakt

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.

Klíčová slova

Comparability Criteria; Cross-Border Tax Planning; Czech Income Tax Act; Foreign Trust Recognition; Substance-over-Form Approach

Klíčová slova v angličtině

Comparability Criteria; Cross-Border Tax Planning; Czech Income Tax Act; Foreign Trust Recognition; Substance-over-Form Approach

Autoři

BRYCHTA, K.

Vydáno

19.08.2025

Nakladatel

OXFORD UNIV PRESS

Místo

OXFORD

ISSN

1752-2110

Periodikum

Trusts & Trustees

Svazek

31

Číslo

9

Stát

Spojené království Velké Británie a Severního Irska

Strany od

1

Strany do

8

Strany počet

8

URL

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

BibTex

@article{BUT198580,
  author="Karel {Brychta}",
  title="Recognition without immunity: Czech tax law's approach to foreign trusts",
  journal="Trusts & Trustees",
  year="2025",
  volume="31",
  number="9",
  pages="1--8",
  doi="10.1093/tandt/ttaf058",
  issn="1363-1780",
  url="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"
}