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
Resource Information
The item The implications of adopting a European Central Bank digital currency : a tax policy perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The implications of adopting a European Central Bank digital currency : a tax policy perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The implications of adopting a European Central Bank digital currency : a tax policy perspective
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-implications-of-adopting-a-European-Central/vCvaQP1Aa2k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-implications-of-adopting-a-European-Central/vCvaQP1Aa2k/">The implications of adopting a European Central Bank digital currency : a tax policy perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The implications of adopting a European Central Bank digital currency : a tax policy perspective
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-implications-of-adopting-a-European-Central/vCvaQP1Aa2k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-implications-of-adopting-a-European-Central/vCvaQP1Aa2k/">The implications of adopting a European Central Bank digital currency : a tax policy perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
