Source: www.linklaters.com
Topic: Social Entrepreneurship
Sort Desciption: Fostering social entrepreneurship. Legal, regulatory and tax barriers: a comparative study A summary of recommendations for governments, policymakers and social entrepreneurs in Brazil, Germany, India ...
Content Inside:
Fostering social
entrepreneurship.
Legal, regulatory and tax barriers: a comparative study
A summary of recommendations for governments, policymakers and
social entrepreneurs in Brazil, Germany, India, Poland,
the United Kingdom and the United States
Presented at the
World Economic Forum in Davos
January 2006
1
The report:
Linklaters, with the assistance of the Schwab Foundation for Social Entrepreneurship (" Schwab ")
and various Schwab "fellows" around the world has prepared a report which analyses (and makes
recommendations in respect of) various legal, regulatory and taxation issues relating to social
entrepreneurship in six selected countries across a broad geographical and economic spectrum: Brazil,
Germany, India, Poland, the United Kingdom and the United States (the " Selected Countries ").
The Report is the result of our objective to devise a project that could best use the firms legal resource
on a global level. Our Community Investment strategy is to work globally, nationally and individually with
organisations whose aim is to foster and encourage enterprise, and in particular social entrepreneurs, in
promoting achievement, and offering access to justice.
Schwab exists to promote social entrepreneurialism in the belief that this is an ideal means through which
to address social issues and encourage economic and social advance, and was an obvious partner with
whom to work on our global project. Following the advice of Schwab, the research project was constructed
to focus on the Selected Countries, where their fellows had experienced problems or barriers in setting up
social enterprises, with the ultimate aim of the findings of the report being used to lobby government in
each jurisdiction to change legislation and encourage the development of this crucial area of work.
Key fi ndings
Our fi ndings relate to the following main categories:
- consideration of tax exemptions or tax subsidies for social entrepren ...
fostering social entrepreneurship