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
Resource Information
The item Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach 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 Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach 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 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
- Language
- eng
- 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
- Language
- 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
- Label
- 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
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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/Income-tax-treatment-of-crowdfunding-at-national/7V9LIOqxlnE/" 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/Income-tax-treatment-of-crowdfunding-at-national/7V9LIOqxlnE/">Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach</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="https://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/Income-tax-treatment-of-crowdfunding-at-national/7V9LIOqxlnE/" 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/Income-tax-treatment-of-crowdfunding-at-national/7V9LIOqxlnE/">Income tax treatment of crowdfunding at national level : exploring the suitability of the conventional system and scope for a new approach</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
