Tax Treatment of Legal Fund Structures for Venture Capital Investments in the Czech Republic: a Comparative Study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F12%3APU100687" target="_blank" >RIV/00216305:26510/12:PU100687 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Treatment of Legal Fund Structures for Venture Capital Investments in the Czech Republic: a Comparative Study
Original language description
The sector of young growth-oriented ventures struggles with a lack of external sources of financing. In advanced market economies, venture capital represents a significant source of equity finance at this stage of the life cycle of enterprises. The CzechRepublic suffers from the underdevelopment of this financial market sector, with nonexistent provision for suitable legal and organizations forms of venture capital funds in domestic legislation and the method of taxation of investment yields at both fund and investor levels being viewed as some of the causes of this undesirable state of affairs. In order to encourage the development of the market, this paper addresses filling the existing research gap concerning the following issues of the Czech venture capital market: How the current Czech legislation regulates the legal fund structures for VC investments? What is the tax treatment of VC funds and individual investors in the Czech Republic? What are the legal and tax regulations on t
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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