Základní investiční fond a zneužití práva
The Legal Regulation of Income Tax of Basic Investment Fund Whose Shares Were Admitted to the European Regulated Market

Summary/Abstract: The aim of this article is to analyse legal regulation regarding tax regime of certain exchange traded funds and to suggest possible improvements to this legal regulation. This regulation was enacted as a way to stimulate collective investment activities in the Czech Republic but it created an unintended opportunity for tax evasion. The article therefore shows possible means how to deal with this unwanted opportunity while still trying to stimulate collective investment activities through tax incentives.

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