Cross-National analyses of venture capital taxation frameworks: An examination of prominent economies

Authors

  • Srinivas H N Department of Commerce, BMS Evening College of Arts & Commerce, Email: sri.gangadkar@gmail.com
  • Dharanendra M Department of Commerce, BMS Evening College of Arts & Commerce, Email: dharanendram715@gmail.com
  • Manu H Natesh Department of Commerce, BMS College of Commerce & Management, Email: manuhnatesh@gmail.com
  • Thejashree D Department of Commerce, Vivekananda Degree College, Email: thejashr@gmail.com

Keywords:

Venture Capital, Taxation, Carried Interest, Capital Gains, Loss Treatment, AIF, Pass-through, International Tax Policy

Abstract

This scholarly article undertakes a comparative examination of the venture capital (VC) taxation frameworks in India, the United States, Singapore, China, Japan, Australia and the United Kingdom. By concentrating on aspects such as capital gains, carried interest, fund structures, investor taxation and loss treatment, it underscores the merits and drawbacks inherent in the taxation approach of each jurisdiction. The analysis reveals that the United States, Singapore, Australia and the United Kingdom afford a more conducive and transparent landscape for VC investment, whereas India, China and Japan encounter obstacles regarding regulatory intricacies and definitional clarity. The manuscript integrates the most recent policy reforms, regulatory modifications and overarching global trends in VC taxation as of 2024–25. It culminates with pragmatic recommendations aimed at harmonising India’s VC tax framework with established international best practices.

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Published

02-01-2026

How to Cite

Srinivas, H. N., Dharanendra, M., Natesh, M. H., & Thejashree, D. (2026). Cross-National analyses of venture capital taxation frameworks: An examination of prominent economies. The International Tax Journal, 53(1), 30–43. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/493

Issue

Vol. 53 No. 1 (2026)

Section

Online Access

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