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TAXATION AND INVESTMENT IN AUSTRIA 2012: REACH, RELEVANCE AND RELIABILITY

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Identification is further complicated by the fact that some individuals who identify themselves as ‘virgin’ angels, i.e. looking to make their first investment, may never do so. Furthermore, some individuals may have acted as angels but are no longer actively looking to invest; counting either of these categories as active angels risks exaggerating the true number. Angel investors are not homogenous; they operate on a spectrum, with at one end a solo investor, and at the other investors who are part of syndicates who play no direct hands-on role in the investee company, and may not even make...
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TAXATION AND INVESTMENT IN AUSTRIA 2012: REACH, RELEVANCE AND RELIABILITY

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