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Trust funds taxation and their practical use
Štrichová, Iva ; Frýzek, Libor (advisor) ; Peroutka, Vojtěch (referee)
This diploma thesis is focused on the analysis of trust funds taxation, which is being prepared in Czech Republic based on comparison with existing arrangements in Great Britain, Italy, Switzerland and France. In the first part terms relevant to trust fund problematics used in the following parts of the thesis are defined. Also Hague Convention is mentioned, since it explains function of trust funds in continental countries. In the second part, the focus is on the analysis of legal and tax arrangement in chosen jurisdictions with emphasis on taxation in individual situations. The last part deals with legislation of trust funds based on the new civil code. Key issue here is analysis of tax legislation concerning the trust funds taxation in the Czech Republic and a proposal of taxation possibilities on the basis of comparing it with existing taxation in chosen jurisdictions. At the end of this part, arrangement of trust funds, which is contained in Model Tax Convention on Income and Capital, is mentioned.
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