This note discusses recent developments regarding the tax shelter for start-ups, which, although enacted more than a year ago, remained dead letter until the recent enactment of the Bill on Various Provisions of 5 October 2016.
This note discusses recent developments regarding the tax shelter for start-ups, which, although enacted more than a year ago, remained dead letter until the recent enactment of the Bill on Various Provisions of 5 October 2016.