The Resource VAT treatment of cryptocurrency intermediation services
VAT treatment of cryptocurrency intermediation services
Resource Information
The item VAT treatment of cryptocurrency intermediation services 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 VAT treatment of cryptocurrency intermediation services 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 bitcoin blockchain was construed as a self-regulating system that would eliminate financial institutions serving as trusted third parties. Instead however, various new intermediaries emerged carrying out economic activities related to the blockchain. The most common 'gateways' are cryptocurrency exchange platforms and wallet providers. Moreover, bitcoin's main purpose has shifted from means of payment to speculation. In this article, the authors assess how the mentioned gateways are to be treated for value added tax purposes and challenge the Hedqvist-decision of the European Court of Justice against the backdrop of how bitcoins are being used today
- Language
- eng
- Label
- VAT treatment of cryptocurrency intermediation services
- Title
- VAT treatment of cryptocurrency intermediation services
- Language
- eng
- Summary
- The bitcoin blockchain was construed as a self-regulating system that would eliminate financial institutions serving as trusted third parties. Instead however, various new intermediaries emerged carrying out economic activities related to the blockchain. The most common 'gateways' are cryptocurrency exchange platforms and wallet providers. Moreover, bitcoin's main purpose has shifted from means of payment to speculation. In this article, the authors assess how the mentioned gateways are to be treated for value added tax purposes and challenge the Hedqvist-decision of the European Court of Justice against the backdrop of how bitcoins are being used today
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 5 ; p. 498-514
- http://library.link/vocab/creatorName
-
- Ehrke-Rabel, T
- Zechner, L.T
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- virtual currency
- intermediary
- blockchain
- agent
- ECJ case law
- Label
- VAT treatment of cryptocurrency intermediation services
- Label
- VAT treatment of cryptocurrency intermediation services
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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/VAT-treatment-of-cryptocurrency-intermediation/g07JRvIqYOg/" 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/VAT-treatment-of-cryptocurrency-intermediation/g07JRvIqYOg/">VAT treatment of cryptocurrency intermediation services</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>
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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/VAT-treatment-of-cryptocurrency-intermediation/g07JRvIqYOg/" 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/VAT-treatment-of-cryptocurrency-intermediation/g07JRvIqYOg/">VAT treatment of cryptocurrency intermediation services</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>
