The Resource Taxing virtual currency : challenges and solutions

Taxing virtual currency : challenges and solutions

Label
Taxing virtual currency : challenges and solutions
Title
Taxing virtual currency : challenges and solutions
Creator
Subject
Language
eng
Summary
Virtual currency is a relatively new phenomenon. Its most prominent example, Bitcoin, appeared in 2009 at the height of the financial crisis, came to widespread prominence in 2013 and has been in the headlines ever since. This article outlines the main challenges that virtual currency has created for the tax administrations and give some recommendations on how to tackle them. It also provides an overview of the diverging views of tax authorities on the taxation of virtual currency
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • income tax
  • VAT exemption
  • barter
  • benefits in kind
  • capital gains
Label
Taxing virtual currency : challenges and solutions
Instantiates
Publication
Label
Taxing virtual currency : challenges and solutions
Publication

Library Locations

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