Coverart for item
The Resource Taxation, virtual currency and blockchain

Taxation, virtual currency and blockchain

Label
Taxation, virtual currency and blockchain
Title
Taxation, virtual currency and blockchain
Creator
Subject
Language
eng
Summary
The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may benefit from a VAT exemption and determining the most optimal method of tax regulation. This book provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far, identifies best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: - particular aspects of virtual currency use such as smart contracts and initial coin offerings; - comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; - VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; - methodology for creating an effective regulatory framework for the taxation of virtual currency; and - the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • International
  • North America
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
68
http://library.link/vocab/subjectName
  • virtual currency
  • blockchain
  • initial coin offerings
  • income tax
  • VAT
  • consumption tax
  • sales tax
  • e-commerce
  • tax policy
Label
Taxation, virtual currency and blockchain
Instantiates
Publication
Extent
xiii, 291 p.
Isbn
9789403501031
Isbn Type
(print)
Label
Taxation, virtual currency and blockchain
Publication
Extent
xiii, 291 p.
Isbn
9789403501031
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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