Work

Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law

Year: 2025

Type: article

Source: Trusts & Trustees

DOI: 10.1093/tandt/ttaf054

Author: Karel Brychta

Institution: Brno University of Technology

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: Technology Agency of the Czech Republic

Award: Family businesses: Value drivers and value determination in the process of succession

OpenAlex ID: W4412713489

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Related to: 10