The Resource VAT treatment of initial coin offerings

VAT treatment of initial coin offerings

Label
VAT treatment of initial coin offerings
Title
VAT treatment of initial coin offerings
Creator
Subject
Language
eng
Summary
Initial coin offerings (ICOs, also referred to as token sales) are a new means of raising capital where new cryptocurrencies (tokens) are sold for other cryptocurrencies or legal money. In this article, the author examines the VAT treatment of ICOs and investigates whether the principles established by the Court of Justice of the European Union and the VAT Committee in relation to Bitcoin transactions can be transposed to token sales
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 3 ; p. 118-125
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • initial coin offerings
  • virtual currency
  • electronic services
  • securities
  • voucher
  • ECJ case law
Label
VAT treatment of initial coin offerings
Instantiates
Publication
Label
VAT treatment of initial coin offerings
Publication

Library Locations

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