"3" . "Pr\u00E1ce se zab\u00FDv\u00E1 v\u00FDvojem a sou\u010Dasn\u00FDm stavem zdan\u011Bn\u00ED investi\u010Dn\u00EDch fond\u016F, Investi\u010Dn\u00ED spole\u010Dnosti a investo\u0159i p\u0159edev\u0161\u00EDm u dan\u011B z p\u0159\u00EDjmu pr\u00E1vnick\u00FDch osob. Pr\u00E1ce popisuje a analyzuje v\u00FDznamn\u00E9 zm\u011Bny v regulaci \u010Dinnosti investi\u010Dn\u00EDch fond\u016F, jako\u017E i zm\u011Bny jejich da\u0144ov\u00E9ho re\u017Eimu.V \u010Dl\u00E1nku auto\u0159i prezentuj\u00ED sv\u00E9 stanovisko k u\u017Eite\u010Dnosti t\u011Bchto zm\u011Bn." . "Selected issues of taxation of investment companies and investment funds"@en . "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."@en . "2"^^ . . . "Selected issues of taxation of investment companies and investment funds"@en . . "1"^^ . "Kot\u00E1b, Petr" . . . . "I, S" . "2013" . . "21"^^ . . . "[E27E290EA1F0]" . "funds; investment; companies; taxation; issues; Selected"@en . "Vybran\u00E9 ot\u00E1zky zdan\u011Bn\u00ED investi\u010Dn\u00EDch spole\u010Dnost\u00ED a investi\u010Dn\u00EDch fond\u016F"@cs . . . . . . "Vybran\u00E9 ot\u00E1zky zdan\u011Bn\u00ED investi\u010Dn\u00EDch spole\u010Dnost\u00ED a investi\u010Dn\u00EDch fond\u016F" . . "RIV/00216208:11220/14:10272514" . "0323-0619" . "Acta Universitatis Carolinae. Iuridica" . "11220" . "RIV/00216208:11220/14:10272514!RIV15-MSM-11220___" . "Vybran\u00E9 ot\u00E1zky zdan\u011Bn\u00ED investi\u010Dn\u00EDch spole\u010Dnost\u00ED a investi\u010Dn\u00EDch fond\u016F"@cs . "54324" . "CZ - \u010Cesk\u00E1 republika" . . "Pr\u00E1ce se zab\u00FDv\u00E1 v\u00FDvojem a sou\u010Dasn\u00FDm stavem zdan\u011Bn\u00ED investi\u010Dn\u00EDch fond\u016F, Investi\u010Dn\u00ED spole\u010Dnosti a investo\u0159i p\u0159edev\u0161\u00EDm u dan\u011B z p\u0159\u00EDjmu pr\u00E1vnick\u00FDch osob. Pr\u00E1ce popisuje a analyzuje v\u00FDznamn\u00E9 zm\u011Bny v regulaci \u010Dinnosti investi\u010Dn\u00EDch fond\u016F, jako\u017E i zm\u011Bny jejich da\u0144ov\u00E9ho re\u017Eimu.V \u010Dl\u00E1nku auto\u0159i prezentuj\u00ED sv\u00E9 stanovisko k u\u017Eite\u010Dnosti t\u011Bchto zm\u011Bn."@cs . "Hobza, Martin" . . . "Vybran\u00E9 ot\u00E1zky zdan\u011Bn\u00ED investi\u010Dn\u00EDch spole\u010Dnost\u00ED a investi\u010Dn\u00EDch fond\u016F" .