The Resource Taxation, virtual currency and blockchain
Taxation, virtual currency and blockchain
Resource Information
The item Taxation, virtual currency and blockchain 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 Taxation, virtual currency and blockchain 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
- The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may benefit from a VAT exemption and determining the most optimal method of tax regulation. This book provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far, identifies best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: - particular aspects of virtual currency use such as smart contracts and initial coin offerings; - comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; - VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; - methodology for creating an effective regulatory framework for the taxation of virtual currency; and - the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries
- Language
- eng
- Extent
- xiii, 291 p.
- Isbn
- 9789403501031
- Label
- Taxation, virtual currency and blockchain
- Title
- Taxation, virtual currency and blockchain
- Language
- eng
- Summary
- The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may benefit from a VAT exemption and determining the most optimal method of tax regulation. This book provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far, identifies best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: - particular aspects of virtual currency use such as smart contracts and initial coin offerings; - comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; - VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; - methodology for creating an effective regulatory framework for the taxation of virtual currency; and - the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries
- http://library.link/vocab/creatorName
- Bal, A.M
- Geographic coverage
-
- International
- North America
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Series on international taxation
- Series volume
- 68
- http://library.link/vocab/subjectName
-
- virtual currency
- blockchain
- initial coin offerings
- income tax
- VAT
- consumption tax
- sales tax
- e-commerce
- tax policy
- Label
- Taxation, virtual currency and blockchain
- Extent
- xiii, 291 p.
- Isbn
- 9789403501031
- Isbn Type
- (print)
- Label
- Taxation, virtual currency and blockchain
- Extent
- xiii, 291 p.
- Isbn
- 9789403501031
- Isbn Type
- (print)
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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/portal/Taxation-virtual-currency-and/G-opo-sxXcw/" 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/Taxation-virtual-currency-and/G-opo-sxXcw/">Taxation, virtual currency and blockchain</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
