STUDY OF FISCAL ASPECTS OF POSSIBLE OPTIONS OF FINANCIAL INTERVENTIONS IN FAVOUR OF INNOVATIVE ENTERPRISES
This is a report on the fiscal treatment in the different Member States of the possible Community actions through national intermediaries. Two aspects have been developed in particular. These concern the fiscal consequences: (i) for the beneficiary firm, in particular as regards the writing-offs, the change in allowances already given to it, and its capital gains tax position; (ii) for the financial intermediary, in particular as regards the taxation of income from dividends and interests, the problem of assimilating certain types of interest income with dividends, as well as the tax on the capital gains achieved by the investor and possible fiscal discounts in his favour. Most of these results are presented in tabular form and concern the tax treatment of income, losses, increases in capital, remuneration of capital and of the exchange risk.
Bibliographic Reference: EUR 8821 EN (1983) FS, 74 P., BFR 250 - EUROFFICE, LUXEMBOURG, POB 1907
Availability: Can be ordered online
Record Number: 1989122000900 / Last updated on: 1987-01-01
Available languages: en