The Resource Steuerliche Aspekte von Initial Coin Offerings (ICO)

Steuerliche Aspekte von Initial Coin Offerings (ICO)

Label
Steuerliche Aspekte von Initial Coin Offerings (ICO)
Title
Steuerliche Aspekte von Initial Coin Offerings (ICO)
Creator
Subject
Language
eng
Summary
This article gives an overview of the main tax aspects of initial coin offerings (ICO) as alternative manner of business financing. It describes the fiscal treatment of user and investment tokens for the issuer and holder. The last part deals with the fiscal aspects of tokens granted to employees for both the employer and the employee
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 87 (2018-2019), no. 8 ; p. 461-488
http://library.link/vocab/creatorName
  • Oesterhelt, S
  • Dubach, M
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • virtual currency
  • blockchain
  • investment
  • employment income
  • initial coin offerings
Label
Steuerliche Aspekte von Initial Coin Offerings (ICO)
Instantiates
Publication
Label
Steuerliche Aspekte von Initial Coin Offerings (ICO)
Publication

Library Locations

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