The Resource The implications of adopting a European Central Bank digital currency : a tax policy perspective

The implications of adopting a European Central Bank digital currency : a tax policy perspective

Label
The implications of adopting a European Central Bank digital currency : a tax policy perspective
Title
The implications of adopting a European Central Bank digital currency : a tax policy perspective
Creator
Subject
Language
eng
Summary
In the wake of growing interest around cryptocurrencies, the possible issuance by central banks of their own digital currency has been a topic of debate worldwide. The author of this article gives attention to the relevancy of electronic and digital payments (including a possible digital euro) in the area of taxation. In the first part she focuses on the possible benefits and risks posed by Central Bank Digital Currency (CBDCs) by considering their different design and technical features. In this part, the possible attribution of the legal tender status to a European CBDC is also addressed. The second part analyses the relevancy of the possible adoption of a CBDC in the tax policy arena. Finally, the third part highlights tax policies requiring cashless payments that might involve a CBDC. This part covers concerns related to data protection and digital divide
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 4 ; p. 177-188
http://library.link/vocab/creatorName
Scarcella, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • virtual currency
  • banking
  • digital economy
  • tax policy
  • exchange of information
  • taxpayer rights
  • data protection
  • ECJ case law
Label
The implications of adopting a European Central Bank digital currency : a tax policy perspective
Instantiates
Publication
Label
The implications of adopting a European Central Bank digital currency : a tax policy perspective
Publication

Library Locations

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