a) fund assets, whether or FCPI FIP should be made for at least 40% of shares received in exchange for subscriptions to the capital or securities received in exchange for bonds converted from companies meeting the qualifying conditions for reduction of the ISF or IR as appropriate.
b) The ISF reduction no longer applies to venture capital funds registered or claim (alignment with what is provided in the reduction of IR).
c) Accuracy on the recognition of expenses in the calculation of the right to reduce: the payments used to calculate the tax benefit is retained after allocation of rights and entry fee (before it was referred to the more vague concept of “fees and commissions”, leaving doubts about the inclusion or non-operating expenses: the new version removes this uncertainty).
Authors bio is coming up shortly.