Temat: company taxation - Katalog OPAC zbiorów

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Tytuł:: Taxation Rules for Alternative Investment Companies
Autorzy:: Prus, Wojciech
Powiązania:: https://bibliotekanauki.pl/articles/2091855.pdf
Data publikacji:: 2021-10-28
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:: alternative investment company
exemption from taxation
hybrid structures
Opis:: This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.
Źródło:: Financial Law Review; 2021, 24, 4; 122-135
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

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Tytuł:: SICAV in the Czech Republic – success story of continuing failure?
Autorzy:: Horák, Filip
Powiązania:: https://bibliotekanauki.pl/articles/2159857.pdf
Data publikacji:: 2022-06-30
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:: collective investment
capital markets
SICAV
joint-stock company
corporate law
investment funds taxation
Opis:: This paper explores the introduction of SICAV in Czech law, its development and the related difficulties including the tax perspective. Although this legal form helped to boost the collective investment sector in the Czech Republic, in particular for qualified investors’ funds, it is under constant threat of law amendments, which have a negative impact on further progress in the popularity of SICAVs as well as other forms of investment funds. SICAV, as a legal form governed by both private (corporate) and public (regulatory) law, presents a good example of how the two sets of partly autonomous rules may clash and cause undesirable effects. The paper highlights the main inefficiencies and discrepancies, which lead to interpretation difficulties and legal uncertainty. The hypothesis of this paper lies in investigating how local factors in one country, such as the influence of other pieces of legislation and tax environment, negatively impact solutions and models which are standardised and successfully deployed across the EU. It is argued that not only legal and regulatory aspects determine the popularity of investment funds, but a wider landscape, including the activities and approach of the supervisory authority and network of professionals (legal and tax advisors or auditors), plays a crucial role in capital markets development.
Źródło:: Financial Law Review; 2022, 25, 2; 1-16
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

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