Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment
AbstractThe report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as possible solutions. It sets out the findings and recommendations of an independent group of EU tax experts, which was set up by the Commission to look at how to remove the main tax barriers to cross-border investment in venture capital.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0032.
Length: 102 pages
Date of creation: Apr 2010
Date of revision:
European Union; taxation; venture capital;
Find related papers by JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-07-13 (Accounting & Auditing)
- NEP-ALL-2011-07-13 (All new papers)
- NEP-EUR-2011-07-13 (Microeconomic European Issues)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gaetan Nicodeme) or (Thomas hemmelgarn).
If references are entirely missing, you can add them using this form.