Tokens en de btw : geen 'one size fits all'?
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The work Tokens en de btw : geen 'one size fits all'? 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.
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Tokens en de btw : geen 'one size fits all'?
Resource Information
The work Tokens en de btw : geen 'one size fits all'? 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
- Tokens en de btw : geen 'one size fits all'?
- Language
- eng
- Summary
- An Initial Token Offering (ITO) or Initial Coin Offering (ICO) is a way for companies to finance the development of services. Each type of ITO or ICO can have different VAT consequences. The same applies to the exercise of the right, if any, associated with the issued 'token'. In this article, the authors discuss the current state of legislation and jurisprudence and introduce the technical background of ITOs / ICOs
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 90 (2021), no. 7 ; 15 p
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
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