The Resource The taxation of the Portuguese venture capital industry
The taxation of the Portuguese venture capital industry
Resource Information
The item The taxation of the Portuguese venture capital industry represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The taxation of the Portuguese venture capital industry represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides an overview of the taxation of the venture capital industry in Portugal. In particular, the authors describe the origins of the industry, enumerate the types of venture capital vehicles, explain the lifecycle of venture capital funds (VCFs), highlight limitations on investment by private equity/venture capital funds, discuss fund incorporation formalities and mechanics, as well as fund governance. In the second part of the article, the authors conduct an exhaustive analysis of the tax regime applicable to such funds and their domestic and foreign investors
- Language
- eng
- Label
- The taxation of the Portuguese venture capital industry
- Title
- The taxation of the Portuguese venture capital industry
- Language
- eng
- Summary
- This article provides an overview of the taxation of the venture capital industry in Portugal. In particular, the authors describe the origins of the industry, enumerate the types of venture capital vehicles, explain the lifecycle of venture capital funds (VCFs), highlight limitations on investment by private equity/venture capital funds, discuss fund incorporation formalities and mechanics, as well as fund governance. In the second part of the article, the authors conduct an exhaustive analysis of the tax regime applicable to such funds and their domestic and foreign investors
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 7 ; p. 331-340
- http://library.link/vocab/creatorName
-
- Câmara, F. de Sousa da
- Santiago, B
- Amaro, R. Andrade
- Barbosa, P. Capitão
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- venture capital
- private equity
- investment fund
- foreign investment
- income tax
- residence
- Label
- The taxation of the Portuguese venture capital industry
- Label
- The taxation of the Portuguese venture capital industry
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-taxation-of-the-Portuguese-venture-capital/5kRsgByVn0c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-taxation-of-the-Portuguese-venture-capital/5kRsgByVn0c/">The taxation of the Portuguese venture capital industry</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-taxation-of-the-Portuguese-venture-capital/5kRsgByVn0c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-taxation-of-the-Portuguese-venture-capital/5kRsgByVn0c/">The taxation of the Portuguese venture capital industry</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
