The Resource Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach

Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach

Label
Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach
Title
Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach
Creator
Subject
Language
  • eng
  • eng
Summary
This article focuses on the income tax analysis of equity and debt crowdfunding in some of the EU Member States. It critically discusses the opportunity to nationally regulate the income tax legislation of crowdfunding in the same way as traditional financial methods. It also analyses the necessity to adopt tax incentives benefiting crowdfunding investors and lenders, justified by the public interest of economic growth and the provision of financial support for small and medium-sized enterprises and start-ups. From an EU perspective, the opportunity to adopt a harmonized income tax discipline on crowdfunding is identified. In the conclusions, the author shares her final inferences and recommendations
Citation source
In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 4 ; p. 863-897
http://library.link/vocab/creatorName
Casano, F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • crowdfunding
  • tax incentive
  • income tax law
  • harmonization of tax
  • CCTB
  • European Union
Label
Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach
Instantiates
Publication
Note
20210129
Other control number
wtj_2020_04_int_4.html
Label
Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach
Publication
Note
20210129
Other control number
wtj_2020_04_int_4.html

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