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How to improve the rules on investments towards SMEs and start-ups

The decree is still under discussion, so it is time to suggest operational proposals. A first proposal may consist in increasing the percentage amount of deductible investment for Business Angels, which do not benefit from any tax relief, in the event of sale of a surplus investment, nor can they deduct negative balances arising from a liquidation, in case of unsuccessful investment. Read the proposals submitted by Luca Scarani and Paolo Anselmo (President of IBAN).

Source: Agenda Digitale

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Agenda Digitale 20.06.2016608.81 KB