The Minister of Finance (“ Minister ”) has issued Regulation No. 48/PMK.010/2018 on Tax Treatments for Capital Participation in Micro-, Small- and Medium-Scale Enterprises by Venture-Capital Companies (“ Regulation 48/2018 ”), which adjusts the threshold for the types of micro-, small- and medium-scale enterprises which are eligible to become the business partners of venture-capital companies (“ Investee Companies ”).Regulation 48/2018 addresses the following matters:
Tax Treatment for Capital Participation by Venture-Capital Companies Updated
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