Canada. The paper first provides a conceptual framework for understanding the challenges of financing scale-ups. It then … shows some data about the various aspects of financing scale-ups in the US, Europe and Canada. Finally the paper raises the …

practice in the European Union and Canada regarding subsidies and VAT (in Canada, the goods and services tax). Subsidies are … of VAT principles, reviewing the statutory provisions and administrative practices in the European Union and Canada, and …

, Europe and Canada. We first provide a conceptual framework for understanding the challenges of financing scale-ups. We then … show some data about the various aspects of financing scale-ups in the US, Europe and Canada. Finally we raise the question …