Start-ups are seen as innovative key drivers of economic growth and job creation. Some countries have already introduced measures to motivate the investment in start-ups, with a variety of incentives including tax reliefs and holidays. However, this would depend on the various requirements set within these policies including the type of business form.

Required:

Compare any three (3) countries of your choice, highlighting the tax policies and incentives to motivate investment in start – ups. The answer should clearly identify the business forms mentioned in the policies and the tax implications.

demonstrate understanding of the various basic legal forms of business organization and the tax policies that are relevant to the current issues, which in this case refers to start ups.

Please refer to the course outline course outcomes:

• Demonstrate the understanding on corporate taxable income

• Analyze current situation of tax regulations