Detail publikačního výsledku

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

BRYCHTA, K.

Originální název

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

Anglický název

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

Druh

Článek WoS

Originální abstrakt

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.

Anglický abstrakt

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.

Klíčová slova

Abuse of Law; Czech Republic; Holding Structure; Tax Law; Trust

Klíčová slova v angličtině

Abuse of Law; Czech Republic; Holding Structure; Tax Law; Trust

Autoři

BRYCHTA, K.

Vydáno

22.08.2025

Nakladatel

OXFORD UNIV PRESS

Místo

OXFORD

ISSN

1752-2110

Periodikum

Trusts & Trustees

Svazek

31

Číslo

10

Stát

Spojené království Velké Británie a Severního Irska

Strany od

1

Strany do

7

Strany počet

7

URL

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

BibTex

@article{BUT198622,
  author="Karel {Brychta}",
  title="Tool or tax dodge? Drawing the line for trusts in Czech holding structures",
  journal="Trusts & Trustees",
  year="2025",
  volume="31",
  number="10",
  pages="1--7",
  doi="10.1093/tandt/ttaf062",
  issn="1363-1780",
  url="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"
}