"Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
Resource Information
The work "Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
"Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
Resource Information
The work "Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
- Language
- eng
- Summary
- This article investigates if new cryptocurrency derived by a private person from a split of cryptocurrency (Hard Fork) is subject to income tax and if the capital gains derived from a later sale should be taxed as speculative gains. In the last part it describes the possible justification for such taxation and its possible application to Bitcoins and Ethers
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 71 (2018), no. 20 ; p. 598-603
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
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<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/resource/01FUGJoGGNg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/01FUGJoGGNg/">"Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht</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>
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<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/resource/01FUGJoGGNg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/01FUGJoGGNg/">"Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht</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>
