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

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
Creator
Subject
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
Instantiates
Publication
Label
By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
Publication

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      52.37366609999999 4.9336932
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