The Resource Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles

Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles

Label
Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles
Title
Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles
Creator
Subject
Language
eng
Summary
This article examines and compares some of the recent venture capital reforms that have been implemented, or are in the process of being implemented, in Australia and New Zealand. The article focuses on the design of these countries' tax expenditure schemes and the investment vehicles used in them. The article first discusses the importance of small and medium-sized enterprises and their need for venture capital investment. The article then considers Australia's venture capital tax expenditure schemes, including the proposed new "early stage venture capital limited partnership" scheme. The article also outlines the venture capital reforms in New Zealand and concludes with some observations about the direction that Australia and New Zealand have taken in relation to their schemes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
http://library.link/vocab/creatorName
Barkoczy, S
Language note
English
http://library.link/vocab/subjectName
  • venture capital
  • tax incentive
  • SME
Label
Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles
Instantiates
Publication
Label
Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles
Publication

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