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28th Regime: Refers to the concept of creating a new, optional legal framework for companies in the EU, separate from the existing 27 national regimes
API: Application Programming Interface
ASA: Advanced Subscription Agreement
ATAD: Anti-Tax Avoidance Directive
BEFIT: Framework for Income Taxation (Business in Europe: Framework for Income Taxation)
BSA AIR: Bons de Souscription d'Actions Ă Imposer au RĂ©gime Fiscal (a French convertible instrument)
BVCA: British Venture Capital Association
DGCL: Delaware General Corporation Law
eIDAS: Electronic Identification, Authentication and Trust Services (an EU regulation)
EU: European Union
EU-ESOP: European Union Employee Share Option Pool
EU-FAST: European Union Fast Advanced Subscription Template
KYC: Know Your Customer
MVP: Minimum Viable Product
NVCA: National Venture Capital Association
PE: Permanent Establishment
QES: Qualified Electronic Signature
SAFE: Simple Agreement for Future Equity
SE: Societas Europaea
SME: Small and Medium-Sized Enterprises
UBO: Ultimate Beneficial Ownership
VAT: Value Added Tax
Next: Supporting Appendices
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