Vybrané otázky zdanění investičních společností a investičních fondů
Selected Issues of Taxation of Investment Companies and Investment Funds
Author(s): Martin Hobza, Petr KotábSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: investment fund; investment company; taxation; corporate income tax
Summary/Abstract: This paper deals with the development and current state of taxation of investment funds, investments companies and investors primarily by the corporate income tax. The paper describes and analyzes important changes in the regulation of the activities of investment funds, as well as changes of their tax regime. In the paper the authors present their opinion on the utility of these changes.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 59/2013
- Issue No: 3
- Page Range: 91-111
- Page Count: 21
- Language: Czech