The Resource Besteuerung von ICOS und Kryptowährungen

Besteuerung von ICOS und Kryptowährungen

Label
Besteuerung von ICOS und Kryptowährungen
Title
Besteuerung von ICOS und Kryptowährungen
Creator
Subject
Language
eng
Summary
This article describes the various fiscal aspects of initial coin offerings and cryptocurrency with focus on the definitions and fiscal aspects of native tokens, asset back tokens and utility tokens. The taxes covered are net wealth tax, income tax, stamp duties, VAT, profit tax, withholding tax, emission duties and the duty imposed on the turnover from the purchase and sale of securities. The last part explains the tax aspects of the granting of tokens to employees
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 74 (2019), no. 11 ; p. 772-784
http://library.link/vocab/creatorName
  • Oesterhelt, S
  • Dubach, M
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • initial coin offerings
  • virtual currency
  • net worth tax
  • income tax
  • stamp duty
  • VAT
  • profits tax
  • withholding tax
Label
Besteuerung von ICOS und Kryptowährungen
Instantiates
Publication
Label
Besteuerung von ICOS und Kryptowährungen
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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