"Zinecker, Marek" . "162078" . . . . "Private Equity and Venture Capital: Investment Fund Structures in Europe" . "Private Equity and Venture Capital: Investment Fund Structures in Europe" . . "3"^^ . . "2012" . "13"^^ . "Greb\u00EDkov\u00E1, Monika" . "Private Equity and Venture Capital: Investment Fund Structures in Europe"@en . "Journal of Eastern Europe Research in Business & Economics" . "Private Equity and Venture Capital: Investment Fund Structures in Europe"@en . "Private Equity, Venture Capital, Tax and Legal Environment, Fund Structures, Tax Treatment."@en . "[A78410B2CDF8]" . "3"^^ . "S" . . "Suitable legal fund structures for private equity and venture capital (PE/VC) investments and their tax treatment have been considered as a key factor for stimulating the business environment. The Czech Venture Capital Association stresses that legal barriers are an important reason behind the limited scope of resources available to domestic PE/VC funds. Legal barriers prevent the establishment of a standard PE/VC fund in the territory of the Czech Republic, which fact in turn has a negative impact on the level of development of the domestic PE/VC market. In order to encourage the development of the market, this paper addresses filling the existing research gap concerning the following issues of the Czech PE/VC market: How the current Czech legislation regulates the legal fund structures for PE/VC investments? What is the tax treatment of PE/VC funds and individual investors in the Czech Republic? What are the legal and tax regulations on the main European markets for PE/VC? What are the key requireme" . . . . . . . "2169-0367" . "RIV/00216305:26510/12:PU102201!RIV13-MSM-26510___" . . . "RIV/00216305:26510/12:PU102201" . "26510" . . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" . "2" . . "Svir\u00E1k, Pavel" . . . "Suitable legal fund structures for private equity and venture capital (PE/VC) investments and their tax treatment have been considered as a key factor for stimulating the business environment. The Czech Venture Capital Association stresses that legal barriers are an important reason behind the limited scope of resources available to domestic PE/VC funds. Legal barriers prevent the establishment of a standard PE/VC fund in the territory of the Czech Republic, which fact in turn has a negative impact on the level of development of the domestic PE/VC market. In order to encourage the development of the market, this paper addresses filling the existing research gap concerning the following issues of the Czech PE/VC market: How the current Czech legislation regulates the legal fund structures for PE/VC investments? What is the tax treatment of PE/VC funds and individual investors in the Czech Republic? What are the legal and tax regulations on the main European markets for PE/VC? What are the key requireme"@en . .