Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 59 No 3 (2013), 91–111
Vybrané otázky zdanění investičních společností a investičních fondů
Martin Hobza, Petr Kotáb
published online: 29. 01. 2015
abstract
Selected Issues of Taxation of Investment Companies and Investment Funds 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.
keywords: investment fund; investment company; taxation; corporate income tax investiční fond; investiční společnost; zdanění; daň z příjmů právnických osob
Vybrané otázky zdanění investičních společností a investičních fondů is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
