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E-grāmata: Incentivising Angels: A Comparative Framework of Tax Incentives for Start-Up Investors

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  • Formāts: EPUB+DRM
  • Sērija : SpringerBriefs in Law
  • Izdošanas datums: 24-Apr-2019
  • Izdevniecība: Springer Verlag, Singapore
  • Valoda: eng
  • ISBN-13: 9789811366321
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Incentivising Angels: A Comparative Framework of Tax Incentives for Start-Up InvestorsPalielināt
  • Formāts: EPUB+DRM
  • Sērija : SpringerBriefs in Law
  • Izdošanas datums: 24-Apr-2019
  • Izdevniecība: Springer Verlag, Singapore
  • Valoda: eng
  • ISBN-13: 9789811366321
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This book examines tax incentives for investors in start-up companies through a critical analysis of Australia’s early-stage investors (ESI) program, and a comparison of that program with the United Kingdom’s Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, and explains the policy rationale for introducing the ESI program as well as dissecting its technical requirements in detail. Special attention is devoted to the program’s ‘early stage’ and ‘innovation’ requirements, which are crucial for determining whether a start-up qualifies for the tax incentives.

The book is the first in-depth scholarly legal analysis of the ESI program and the first occasion it has been compared and contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS program enables the authors to make suggestions for reforms to the ESI program so that it can better achieve its policy objectives. The fact that the book includes reform suggestions makes it particularly interesting for policy makers. It is also of broad relevance to legal and finance scholars and students as well as entrepreneurs, angels, venture capitalists and their advisors.


1 Establishing a Comparative Framework of Tax Incentives for Start-Up Investors
1(10)
1.1 Introduction
2(1)
1.2 Venture Capital
3(1)
1.3 Early Stage Investor Program
4(2)
1.4 Aim and Structure of this Book
6(5)
References
8(3)
2 Innovation, Start-Ups and Venture Capital
11(18)
2.1 Introduction
11(3)
2.2 Australia and the Global Innovation Race
14(2)
2.3 Start-Up Companies as Drivers of Innovation
16(2)
2.3.1 Contrasting Start-Ups with Other Small Businesses
17(1)
2.3.2 Contrasting Start-Ups with Large Businesses
17(1)
2.4 The Nature of Venture Capital
18(1)
2.5 Angels and Venture Capitalists
19(5)
2.5.1 Similarities Between Angels and Venture Capitalists
20(1)
2.5.2 Differences Between Angels and Venture Capitalists
21(3)
2.6 Conclusion
24(5)
References
24(5)
3 Australia's Formal Venture Capital Tax Incentive Programs
29(12)
3.1 Introduction
30(1)
3.2 Australia's Formal Venture Capital Tax Incentive Programs
31(1)
3.3 MIC and PDF Programs
32(3)
3.4 VCLP and ESVCLP Programs
35(3)
3.5 Conclusion
38(3)
References
39(2)
4 Australia's Early Stage Investor Program
41(40)
4.1 Background
42(1)
4.2 Early Stage Innovation Companies
43(21)
4.2.1 Early Stage Requirements
43(4)
4.2.2 Innovation Requirements
47(10)
4.2.3 Critique of the Innovation Requirements
57(4)
4.2.4 Tax Rulings
61(3)
4.3 Tax Offset
64(7)
4.3.1 Amount of Tax Offset
65(1)
4.3.2 Restriction on Investments Made by Retail Investors
66(3)
4.3.3 Flow Through of the Tax Offset for Members of Trusts and Partnerships
69(2)
4.4 Modified CGT Treatment
71(3)
4.5 Reporting Obligations
74(1)
4.6 Diagrams Illustrating the Operation of the ESI Program
75(1)
4.7 Conclusion
76(5)
References
77(4)
5 United Kingdom's Seed Enterprise Investment Scheme
81(18)
5.1 Background
82(2)
5.2 The Risk-To-Capital Condition
84(1)
5.3 Investor Requirements
84(2)
5.4 General Requirements
86(1)
5.5 Company Requirements
87(4)
5.5.1 Point-In-Time Requirements
87(1)
5.5.2 Ongoing Requirements
88(2)
5.5.3 Absence of Specific Innovation Requirements
90(1)
5.6 Income Tax Relief
91(1)
5.7 CGT Relief
92(2)
5.8 Loss Relief
94(1)
5.9 Reinvestment Relief
95(1)
5.10 Conclusion
96(3)
References
97(2)
6 Suggestions for Reforming Australia's Early Stage Investor Program
99(10)
6.1 Introduction
99(1)
6.2 Providing Innovation and Science Australia with the Power to Make Rulings
100(1)
6.3 Allowing Capital Losses
101(2)
6.4 Introducing Reinvestment Relief
103(1)
6.5 Extending the Incentive to Investment in Later Stage Companies
103(1)
6.6 Removing the 10 Year CGT Limit
104(2)
6.7 Conclusion 105 References
106(3)
Appendix: ESI Program Legislation 109(10)
Index 119
Stephen Barkoczy is a Professor in the Faculty of Law at Monash University, Melbourne, Australia and a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, Vienna, Austria. He has lectured, researched, and practised widely in the areas of taxation, superannuation, and venture capital investment law and has an international reputation as a scholar in these areas. He is the author/co-author of many  books and the recipient of numerous major university and national teaching awards, including Australias most prestigious teaching award, the Prime Minister's Award for Australian University Teacher of the Year.

Tamara Wilkinson is a Sessional Lecturer, Researcher and PhD candidate in the Faculty of Law at Monash University, Melbourne, Australia.  Her research and teaching focuses on Australian innovation and venture capital law, government venture capital incentives and private investment law.
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