The master´s thesis focuses on fiduciary funds (svěřenské fondy) in the Czech Republic and trusts in the Canadian province of Quebec and Great Britain. First, a brief history of these funds and trusts is given, followed by an explanation of their importance, their basic characteristics, and the specific laws pertaining to them, with an emphasis on the differences between civil law and common law. Furthermore, the thesis investigates these trusts for accounting and tax purposes. Throughout the thesis, each chapter is concluded by a comparison of the fiduciary funds in the Czech Republic and trusts in Quebec and Great Britain in order to explore the similarities and differences in each observed area.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201995 |
| Date | January 2015 |
| Creators | Zelfelová, Daniela |
| Contributors | Králíček, Vladimír, Roubíčková, Jaroslava |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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