The Resource Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia

Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia

Label
Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia
Title
Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia
Creator
Subject
Language
eng
Summary
Crowdfunding initiatives are nowadays broadly used by new business ventures to develop a product or service for which an entrepreneur believes there is a demand. It is an alternative means of financing that brings together some of the traditional types of financing, such us investment in equity, donations or loans. The main difference is that all these financial products are joined together in the crowdfunding platforms. These platforms put in touch investors (also known as backers) with the creators, simplifying the procedures and under the premise that if the intended sum is not reached -and therefore the project is not started- the contributions are returned. This type of financing that creators receive is subject to accounting and tax obligations
Citation source
In: Quincena fiscal. - Cizur Menor. - (2021), no. 1-2; p. 111-134
http://library.link/vocab/creatorName
Milla-Ibáñez, J.J
Geographic coverage
  • European Union
  • Europe
  • Asia
  • North America
Language note
Spanish
http://library.link/vocab/subjectName
  • crowdfunding
  • financing
  • investment
  • VAT
  • individual income tax
  • corporate income tax
  • gift tax
Label
Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia
Instantiates
Publication
Label
Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia
Publication

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