Fiscal environment of, and corporate vehicles for, venture capital in the European Communities. Report

Directorate-General For The Information Society And Media

Description

Commission of the European Communities INNOVATION Fiscal environment of, and corporate vehicles for, venture capital in the European Communities Commission of the European Communities INNOVATION Fiscal environment of, and corporate vehicles for, venture capital in the European Communities Deloitte Haskins & Sells European Communities Office Avenue Louise, 287 Boîte 7 B-1050 Brussels ¡&¿Hl Directorate-General Information Market and Innovation 985 EUR 10172 EI Published by the COMMISSION OF THE EUROPEAN COMMUNITIES Directorate-General Information Market and Innovation Bâtiment Jean Monnet LUXEMBOURG LEGAL NOTICE Neither the Commission of the European Communities nor any person acting on behalf of then is responsible for the use which might be made of the following information Cataloguing data can be found at the end of this publication Luxembourg, Office for Official Publications of the European Communities, 1985 ISBN 92-825-5702-2 Catalogue number:) © ECSC-EEC-EAEC, Brussels Luxembourg, 1985 Printed in Belgium CONTENTS Page SECTION SUBJECT 1 I SUMMARY 4 II INTRODUCTION 4 Objective 4 Methodology III DEFINITION OF INNOVATION 6 IV FISCAL NEUTRALITY FOR THE VENTURE CAPITALIST 7 The Early Stage 7 The Limited Partnership/InvestorThe Corporate Investor 8 During the Life of the Investment 9 Taxation of Dividends at Payer Leveln ofs at Recipient level 10 The Recipient as a Private Individual2 At Dis-investment 1V SPECIAL GOVERNMENTAL OR

Sujets

• Marketing et communication

Informations

• Publié par: DIRECTORATE-GENERAL-FOR-THE-INFORMATION-SOCIETY-AND-MEDIA
• Nombre de lectures: 18
• Langue: English
• Poids de l'ouvrage: 4 Mo

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