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Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment

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  • European Commission

Abstract

The 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.

Suggested Citation

  • European Commission, 2010. "Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment," Taxation Studies 0032, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0032
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/company_tax/initiatives_small_business/venture_capital/tax_obstacles_venture_capital_en.pdf
    File Function: final version, 2010
    Download Restriction: no

    More about this item

    Keywords

    European Union; taxation; venture capital;

    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

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