The diploma thesis „Trust in the Czech Republic“ deals with new institute in Czech law legislation. The first part is focused on theoretical knowledge of the Trust Fund, it is history and similar institutions based abroad. The second part deals with the process of establishment of the Trust and show methodical instructions for the system of taxation of income related to the operation of the Trust Fund.

Fiduciary in comparative context Abstract In this doctor thesis, the author is focused on explaining the historical context of the trust institute development, followed by comparison between jurisdiction in England, Lichtenstein, France, Germany and the Czech Republic. The author also points out differences between traditional common law and continental law systems. Even though the differences between local systems are quite significant, the trust system is gaining popularity across the countries for its flexibility of asset management. Just as the Quebec trust was inspired over time by the adjustment of the trust according to common law, the Czech legislator should proceed to amend the individual provisions of the trust fund so that its usability is as wide as possible. A different way from traditional common law has emerged in Germany, where Treuhand was created with German law leaving a wide margin of discretion and the codified part is a minority, as is the case with the French fiduciary. The great differences between the national regulations of trusts or trust-like institutes necessarily lead to the question of whether it is not appropriate to make certain legislative improvements. It is the comparison and knowledge of the most effective and flexible methods that allows us to make a correct and...

The “Trust to Invest in Early Stage Businesses” is a government project based in a public bank of Paraguay. This “Trust” aims to become the first and the best landmark of “Angel Investor” to foster entrepreneurial culture and help in the development of the stock market and the economy of the country. There is no similar fund in the market, therefore there is no regulation about this type of investment; as a consequence, the “Trust” will start to work with the institutions in charge to establish the basis for this new industry. The special purpose of the “Trust” is to target the most vulnerable of the businesses, the seed and the start-up stages. Those segments are not covered by the banks or any other financial institution. This project is an opportunity for the government to foster the “Inclusive Economic Growth” that is one of the pillars of the “National Development Plan 2014-2030” because start-ups maybe are small companies but they can play a significant role in the economic growth. I believe that the “Trust” will receive back his investment with profit, so, there will be more money to invest in early stage businesses and the cycle will continue.