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Foreign trusts in the Czech Republic: mostly recognized and (sometimes) registered
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SYSNO ASEP 0541030 Druh ASEP J - Článek v odborném periodiku Zařazení RIV J - Článek v odborném periodiku Poddruh J Článek ve WOS Název Foreign trusts in the Czech Republic: mostly recognized and (sometimes) registered Tvůrce(i) Ronovská, K. (CZ)
Pihera, Vlastimil (USP-I)Zdroj.dok. Trusts & Trustees. - : Oxford University Press - ISSN 1363-1780
Roč. 26, č. 6 (2020), s. 527-533Poč.str. 7 s. Forma vydání Tištěná - P Jazyk dok. eng - angličtina Země vyd. GB - Velká Británie Klíč. slova international private law ; foreign trust register ; tax treatment of foreign trusts Vědní obor RIV AG - Právní vědy Obor OECD Law Způsob publikování Omezený přístup Institucionální podpora USP-I - RVO:68378122 UT WOS 000607012900011 DOI 10.1093/tandt/ttaa041 Anotace In connection with the recodification of private law in effect from 2014, several innovations have appeared in the Czech legal system. Among them were trust funds, i.e. Czech trust-like instruments, as well as rules for recognizing foreign trust structures. Although their position has significantly improved as a result, the operation of foreign trust structures in the Czech Republic still gives rise to some questions to which the current Czech law does not have any clear answers. Drawing attention to those issues, the aim of this article is to suggest some measures that can be taken in order to limit the risks arising in relation to foreign trusts. Pracoviště Ústav státu a práva Kontakt Iveta Bůžková, iveta.buzkova@ilaw.cas.cz, Tel.: 221 990 714 Rok sběru 2021 Elektronická adresa https://academic.oup.com/tandt/article-abstract/26/6/527/5877117?redirectedFrom=fulltext
Počet záznamů: 1