The Resource The taxation of the Portuguese venture capital industry

The taxation of the Portuguese venture capital industry

Label
The taxation of the Portuguese venture capital industry
Title
The taxation of the Portuguese venture capital industry
Creator
Subject
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
Instantiates
Publication
Label
The taxation of the Portuguese venture capital industry
Publication

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