Key aspects of taxation of SICAV in the Czech Republic
DOI:
https://doi.org/10.61357/sehs.v14i2.33Keywords:
SICAV, joint-stock company with variable share capita, taxation, investment fund, capital market, investments, competitivenessAbstract
For investment funds, the Czech legislation allows certain special legal forms and structures to enable the fulfilment of their function of raising funds from the public or from qualified investors for the purpose of their collective investment on the basis of a specified investment strategy. These special investment structures include also a joint-stock company with variable share capital, the so-called SICAV, the use of which is permitted exclusively for investment funds. Taxation is a factor that has a key impact on the economic efficiency of any type of entity, including investment funds. This article addresses key aspects of the taxation of the SICAV’s structure in the Czech Republic, which has contributed to its success in the investment fund sector.
References
REVENDA, Z., MANDEL, M., KODERA, J., MUSÍLEK, P., DVOŘÁK, P., Peněžní ekonomie a bankovnictví. 4. vyd. Praha: Management Press, 2005. ISBN 80-7261-132-1
BRODANI, J., Zavedení struktury SICAV do českého právního řádu. In ŠTĚPÁNKOVÁ,, K. (ed.). Právo v podnikání vybraných členských států Evropské Unie - sborník příspěvků k VIII. ročníku mezinárodní vědecké konference. Praha: TROAS, 2016, s. 147-157. ISBN 978-80-88055-01-3
PÁNKOVÁ, K. (ed.). Právo v podnikání vybraných členských států Evropské Unie – sborník příspěvků k VIII. ročníku mezinárodní vědecké konference. Praha: TROAS, 2016, s. 147-157. ISBN 978-80-88055-01-3
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