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

Kód výsledku v 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>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Innovation Vision 2020

ISBN

978-0-9821489-8-3

ISSN

—

e-ISSN

—

Počet stran výsledku

11

Strana od-do

880-890

Název nakladatele

IBIMA Publishing

Místo vydání

Barcelona

Místo konání akce

Barcelona

Datum konání akce

12. 11. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—