The Resource By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
Resource Information
The item By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses economic, civil and fiscal aspects of Token, a form of crypto-currency. The first part describes the economic definition, the civil law qualification, the accounting reporting of Token and the determination of its tax value. The second part describes the profit tax aspects for companies, the taxation of individuals, the net wealth tax and capital duty treatment, withholding tax aspects, emission and turnover duties and VAT
- Language
- eng
- Label
- By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
- Title
- By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
- Language
- eng
- Summary
- This article analyses economic, civil and fiscal aspects of Token, a form of crypto-currency. The first part describes the economic definition, the civil law qualification, the accounting reporting of Token and the determination of its tax value. The second part describes the profit tax aspects for companies, the taxation of individuals, the net wealth tax and capital duty treatment, withholding tax aspects, emission and turnover duties and VAT
- Citation source
- In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 73 (2018), no. 4 ; p. 292-308
- http://library.link/vocab/creatorName
-
- Huber, M.F
- Guler, S
- Dumont, J
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- initial coin offerings
- virtual currency
- civil law
- accounting
- value
- profits tax
- income tax
- net worth tax
- capital duty
- withholding tax
- VAT
- Label
- By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
- Label
- By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/By-the-same-token--steuerliche-Grundfragen-im/tofxdRtaRKw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/By-the-same-token--steuerliche-Grundfragen-im/tofxdRtaRKw/">By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/By-the-same-token--steuerliche-Grundfragen-im/tofxdRtaRKw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/By-the-same-token--steuerliche-Grundfragen-im/tofxdRtaRKw/">By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
