1. Introduction (5 minutes)
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Welcome and course objectives
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General framework: entrepreneurship and taxation in Araba
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Relationship between individuals and companies in early and growth stages
2. Taxation for Entrepreneurs (25 minutes)
2.1. Personal Income Tax (PIT) Incentives for Entrepreneurs
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Deductions for investments in new companies
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Tax benefits under the Araba regional tax regulations
2.2. Incentives for Individual Investors
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PIT treatment for individual investors (Business Angels, equity partners, etc.)
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Tax advantages for investments in startups or innovative microenterprises
2.3. Compensation in the Form of Equity Participation
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Stock options: PIT taxation
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Phantom shares: key differences and tax implications
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Share allocations for key personnel: tax considerations
2.4. Taxation in Exit Processes
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Full or partial sale of the company by the entrepreneur
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Capital gains taxation in PIT
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Tax planning for divestment operations
2.5. Cap-Table Restructuring: Changes in Capital Composition
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Entry of funds or venture capital: corporate reorganization and tax effects
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Redistribution of shares: donation, income, or capital gain?
3. Taxation for Startups or Companies (25 minutes)
3.1. Corporate Income Tax from Incorporation
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Early financial years: negative bases and compensation
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Starting profits: effective taxation and possible reduced rates
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Tax incentives for innovation, R&D, and Patent Box schemes
3.2. Formal and Strategic Obligations
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Accounting, tax forms, key deadlines
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Tax residency criteria and planning
3.3. Financial Investors and Investment Structures
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Entry of funds: direct structure or through vehicles
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Shareholder agreements and clauses with tax implications
3.4. Exit Structures and Investor Divestment
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Share sales and tax consequences
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Possible reorganization schemes: mergers, spin-offs, share swaps
4. Closing and Q&A (10-15 minutes)
- Key takeaways
- Questions and discussion
Registration: https://forms.gle/DxsvBR8SfH1UjeAw8
Speaker: Alex Linacisoro – Lawesome
