Coverart for item
The Resource Taxation of virtual currency

Taxation of virtual currency

Label
Taxation of virtual currency
Title
Taxation of virtual currency
Creator
Subject
Language
eng
Summary
The Information Age has created a new concept of money - virtual currencies existing solely in the cyberspace in the form of intangible computer code. The most prominent virtual currency scheme, Bitcoin, grabbed the public attention as its value skyrocketed at the beginning of 2012. Whereas Bitcoin has many properties that could make it an ideal currency for mainstream consumers and merchants, its main drawback is lack of clarity regarding its legal status and tax treatment. The European Central Bank predicts that the use of virtual currencies will increase in the future. Therefore, it is important for both tax authorities and taxpayers to be prepared to deal with those currencies and to incorporate them into the existing legal framework. This book describes the phenomenon and nature of virtual currencies, and provides a detailed analysis of tax implications that result from trade in, and mining of, virtual currencies. It seeks to answer three questions: (1) how virtual currency should be taxed; (2) how it is actually treated under income and indirect tax laws of selected countries; and (3) how the current situation can be improved
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Meijers Research Institute and Graduate School of Leiden Law School
Series volume
MI-237
http://library.link/vocab/subjectName
  • digital economy
  • income tax
  • e-commerce
  • VAT
Label
Taxation of virtual currency
Instantiates
Publication
Extent
310 p.
Isbn
9789462036901
Label
Taxation of virtual currency
Publication
Extent
310 p.
Isbn
9789462036901

Library Locations

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