virtual currency
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virtual currency
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- "Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
- (Gemischte) Schenkung als letzte Rettung der steuerlichen Verlustverwertung? Mögliche Gestaltungen
- 4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
- A hight-tech proposal for the U.K. and Saudi VATs : fighting fraud with mini-blockchains and VATCoins
- A legal framework for the taxation of cryptocurrencies in Pakistan
- A look at Germany's efforts to clarify crypto-taxation
- A new framework for taxing cryptocurrencies
- A proposal for taxing cryptocurrency in the midst of the COVID-19 pandemic
- A token of elucidation in the taxation of initial coin offerings
- A tributação da moeda virtual em Portugal : conceito, natureza e enquadramento fiscal das criptomoedas no panorama português
- ABCs of NFTs : key tax considerations
- Aangifte buitenlandse rekening : valt ook een bitcoinaccount onder de aangifteverplichting?
- Adapting taxation for the digital economy in Singapore
- Algunas reflexiones sobre la contabilidad de los criptoactivos = Some reflections on the accounting of cryptoassets
- An unregulated asset in a regulated world : whether and how employers should pay employees in cryptocurrency
- Asimetría de información y futuro marco jurídico de los criptoactivos en la Unión Europea y España
- Australia moves to define digital currency within context of income tax law
- Australia provides relief for GST treatment of digital currencies
- Belarus offers opportunities and tax benefits for IT companies
- Beleggen in beursaandelen en cryptovaluta in box 1?
- Benötigt der Steuerbereich Blockchain-Technologie? : Einsatzmöglichkeiten der Blockchain zur Sicherstellung der Tax Compliance
- Besteuerung digitaler Währungen : steuerliche Aspekte von Bitcoin und anderen blockchainbasierten Zahlungsmitteln
- Besteuerung und Bilanzierung von Bitcoin & Co : Strategien, Steuertipps, Steuerwissen zur direkten Umsetzung
- Besteuerung von ICOS und Kryptowährungen
- Besteuerung von Krypto-Assets – Länderberichte aus Deutschland, Österreich und der Schweiz : Tagungsbericht zur 6. YIN-Jahrestagung v. 23.6.2022 (Panel 2)
- Bitcoin and other cryptocurrencies in tax
- Bitcoin and virtual currencies are real : are regulators still virtual?
- Bitcoin und andere Kryptowährungen (currency token) - Grundlagen der Besteuerung im Privat- und im Betriebsvermögen : Praxishandbuch mit Beispielen und Mustereinspruch zum Thema Verfassungsmäßigkeit
- Bitcoins und andere Kryptowährungen : zur Steuerlichen und bilanziellen Behandlung
- Blickpunt Deutschland
- Blockchain rules
- Blockchain's relevance for tax and transfer pricing purposes
- Blockchain, initial coin offerings and other developments in the virtual currency market
- Blockchain- und tokenbasierte Unternehmen in Liechtenstein : steuerliche und rechtliche Fragen und Antworten
- Blockchain-basiertes virtuelles Geld
- Blocking the gap : the potential for blockchain technology to secure VAT compliance
- Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
- By the same token : Swiss tax questions in the context of initial coin offerings
- By the same token : steuerliche Grundfragen im Rahmen von Initial Coin Offerings
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CFE input on extending EU DAC to cryptocurrencies and e-money
- Canada Revenue Agency demands cryptocurrency exchange's customer files
- Challenges in domestic & international taxation : emerging Indian experience
- Coining terms and creating rules for taxing cryptocurrencies
- Comentarios al Proyecto de Ley de medidas de prevención y lucha contra el fraude fiscal (I) = Comments on the draft law for the prevention and actions against tax fraud (I)
- Comentarios al Proyecto de Ley de medidas de prevención y lucha contra el fraude fiscal (II) = Comments on the draft law for the prevention and actions against tax fraud (II)
- Consecuencias tributarias de las operaciones con criptomonedas = Tax consequences of cryptocurrency operations
- Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
- Consideraciones tributarias generales sobre el Bitcoin = General tax considerations on the Bitcoin
- Contemporary issues in accounting : the current developments in accounting beyond the numbers
- Contemporary issues in tax research : volume 2
- Cracking the cryptocode
- Criptomoedas: aspectos jurídicos
- Crypto lessons from at home and abroad
- Crypto-asset reporting framework and amendments to the Common Reporting Standard
- Cryptoassets : legal, regulatory, and monetary perspectives
- Cryptocurrencies : tax position in Ireland
- Cryptocurrency and blockchain
- Cryptocurrency tax compliance in the European Union : reality or mirage?
- Cryptocurrency tax compliance in the European Union: reality or mirage?
- Cryptocurrency taxation : the South Korean perspective
- Cryptocurrency taxes to soar amid tighter rules
- Cryptoization through currency substitution : tax policy options for low-income countries
- Cryptomonnaies : des déclarations fiscales réellement sécurisantes pour le contribuable?
- Cryptotaxation : a guide to a Brave New World
- Cyberassets, digital currencies and their regulation
- Das Zufluss-Abfluss-Prinzip im elektronischen Zahlungsverkehr : Teil 2 : Kartengestütze Zahlungen, Online-Bezahlsysteme, E-Geld, Mobile-Payment, Krypto-Payment
- Das liechtensteinische Steuerrecht : Grundlagen und Regelungen inklusive Besteuerung von Blockchain- und FinTech-Unternehmen
- Das neue Krypto-Arbeitspapier der ESTV
- De nouvelles obligations pour les prestataires de services liés aux crypto-monnaies : conséquences en matière d’obligations déclaratives et d’échange de renseignements financiers et en matière d’impôt des sociétés et de taxe sur la valeur ajoutée
- Decrypting crypto
- Der gläserne Steuerbürger – reloaded = The transparent taxpayer – reloaded
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- Developing a regulatory framework for the taxation of virtual currencies
- Die 5. EU-Geldwäscherichtlinie : schärfere Aufsicht über virtuelle Währungen und elektronisches Geld
- Die KESt und ihre Abgeltungs- und Vorauszahlungsfunktion : In der Praxis Bewährtes nun auch bei Einkünften aus Kryptowährungen
- Die Neuregelung der Besteuerung von Kryptowährungen
- Die Steuerliche Behandlung von Krypto-Assets
- Die Umsetzung der Kryptowertetransferverordnung : Analyse des Referentenentwurfs und der Stellungnahmen der Fachverbände dazu
- Die steuerliche Beurteilung des Handels mit Krypto-Assets : Österreich, Deutschland und die USA im Vergleich
- Die steuerlichen Neuerungen 2022
- Die Ökosoziale Steuerreform
- Die Ökosoziale Steuerreform (Begutachtungsentwurf)
- Digital innovation in financial services : legal challenges and regulatory policy issues
- Digitalisierung im Konzernsteuerrecht
- Direito tributário : princípio da realização no imposto sobre a renda : estudos em homenagem a Ricardo Mariz de Oliveira
- Diritto della blockchain, intelligenza artificiale e IoT
- Diritto tributario telematico
- Diritto tributario telematico : nuovi confini
- El intercambio automático de información tributaria ante el reto de los criptoactivos = The automatic exchange of tax information in the face of the challenge of crypto-assets
- Entwurf eines Schreibens des deutschen BMF zu Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von Token - Perspektiven auch für Österreich?
- Estudos de Tributação Internacional : edição especial
- Evaluating the taxability of cryptocurrencies (bitcoin) in Nigeria : lessons from the United States and Australia
- Everybody’s got something to hide except me and my NFT’s monkey : an analysis of the European Commission’s DAC8 Proposal on automatic exchange of cryptoasset information
- FG Baden-Württemberg entscheidet über die Besteuerung von Kryptowerten
- Festschrift Roman Leitner : Steuerrecht - Finanzstrafrecht - Wirtschaftsstrafrecht
- Festskrift till Robert Påhlsson
- FinTech, DLT und Blockchain : Sammlung praxisrelevanter schweizerischer Erlasse und Rechtsquellen
- Finding our way through : the demystification of decentralised finance
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscalidad de las criptomonedas
- Fiscalidad del criptoarte : tributación de las criptomonedas y los NFT = Taxing crypto art : taxation of cryptocurrencies and NFTs
- Fiscalità dell’economia digitale
- Fiscalité 2.0 fiscalité du numérique
- Fisco 3.0 : le nuove sfide dell'evasione fiscale e una proposta politica
- Framing crypto
- Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins
- From value chain to blockchain : transfer pricing 2.0
- Geplante steuerliche Dokumentationspflichten im Zusammenhang mit virtuellen Währungen und sonstigen Token
- Handbook of digital currency : bitcoin, innovation, financial instruments and big data
- Handbuch Digitalisierung : eine Betrachtung aus technologischer, rechtlicher und steuerrechtlicher Sicht
- Hedging bitcoins with options on the world wide web : financial and tax implications
- Het fiscale lot van cryptomunten
- Hodl me, shill me, kishu me
- How China's cryptocurrency ban led to Hong Kong's leadership in the blockchain arena
- How do countries tax income from Bitcoin
- How small islands are setting the tone for crypto regulation : Malta and Jersey's approaches
- How to talk to clients about blockchain
- Improving tax compliance in a globalized world
- Income taxation of cryptocurrency - a country comparison
- India beckons foreign investors with 2022 budget measures
- Initial Coin Offering (ICO) : ein Überblick über die steuerrechtliche Strukturierung in Liechtenstein und der Schweiz
- Initial Coin Offerings im Steuerrecht : das Finanzierungsmodell für Blockchain-Unternehmen
- International exchange of information in tax matters : towards global transparency
- International tax policy trends in 2018
- It's a bird! It's a plane! No, it's a cryptocurrency!
- Italy's new tax regime for cryptoassets : light and shadow
- Krypto-Assets im Fokus der EU - Regulierung und Informationsaustausch (DAC 8) als Schlüssel zu einer sicheren und effizienten Nutzung = EU focus on crypto assets - regulation and automated exchange of information (DAC 8) as key to a secure and efficient use
- Krypto-Lending im Privatvermögen – ertragsteuerlich (un)geklärte Rechtsfragen
- Kryptosteuerguide 2021 : Ratgeber für den steuerlichen Umgang mit digitalen Assets
- Kryptowährungen und Blockchains : Technologie, Praxis, Recht, Steuern
- Kryptowährungen und Token
- La digitalización en los procedimientos tributarios y el intercambio automático de información
- La fiscalidad en el mundo Blockchain
- La monnaie virtuelle qui nous fait vivre : l'économie à l'épreuve de l'innovation financière
- La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union
- La pragmática incoherencia de la calificación de las criptomonedas a efectos tributarios = The pragmatic incoherence of the cryptocurrencies’ qualification for tax purposes
- La rivoluzione della criptosfera ed il suo impatto sulla finanza global : riflessioni sulla disciplina fiscale dei crypto-assets
- La tributación del comercio electrónico : modelos de negocio altamente digitalizados
- Las ICO como vía de financiación empresarial a través de tokens = ICOs as a way to finance business through tokens
- Las contribuciones estatales y municipales en el siglo XXI
- Las nuevas obligaciones de información en la tenencia y operativa con criptomonedas : Tributación en el IRPF de las operaciones de compra y venta de monedas virtuales cuando no se realizan en el ámbito de una actividad económica = The new obligations of information in the possession and operation with cryptocurrencies : taxation in the IRPF of the purchase and sale operations of virtual currencies when they are not developed in the exercise of an economic activity
- Las nuevas obligaciones informativas sobre monedas virtuales : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021)
- Latvia : individual income tax rules for virtual currency transactions
- Legal considerations in the fight against cryptocurrency tax fraud
- Liber Amicorum Bernard Peeters
- Life in the metaverse : let there be tax?
- Links in a chain
- Malta : the blockchain island
- Malta publishes tax guidance on distributed ledger technology
- Manual for the control of international tax planning
- Manual sobre control de la planeación tributaria internacional
- Mining von Kryptowährungen : ist das Mining von Bitcoins umsatzsteuerbar?
- Money online
- Nationale Umsetzung und Einordnung der DAC7 in Deutschland und Österreich
- New horizons
- Note on the consumption tax exemption for virtual currency
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Perspectiva contable y fiscal de las criptomonedas
- Pinning down a cloud : source rules in the metaverse
- Prevención y fraude : nuevas medidas tributarias : adaptado a la Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal
- Privatinvestments in Kryptowährungen - Update zur internationalen Besteuerung in Deutschland und Österreich
- Quadro RW : le novità su "titolari effettivi" e "valute virtuali"
- Regulación y tributación de las criptomonedas en Japón = Regulation and taxation of crypto assets in Japan
- Regulating a new phenomenon : examining the legal nature and taxation of cryptocurrencies in Australia and Singapore
- Reimagining international taxation : navigating through the crises of pandemic, lack of consensus and retrospective taxation
- Riesgos de cumplimiento tributario por parte de empresas que operan en la economía digital
- Régime fiscal des crypto-monnaies : obligations déclaratives et imposition des investisseurs privés
- Shedding light on a murky world
- Sind Bitcoins Derivate?
- Special report : tax year in review 2018
- Stablecoins and IRS cryptocurrency enforcement
- Steuerfragen zu Kryptowährungen : Bitcoin und andere sog. virtuelle Währungen - Zwischenbilanz auf dem Weg in die Rechtssicherheit
- Steuerliche Aspekte von Initial Coin Offerings (ICO)
- Steuern und Kryptovermögenswerte : ausgewählte Fragen im Einkommens- und Vermögenssteuerrecht
- Tax and the digital economy : challenges and proposals for reform
- Tax arbitrage in ICOs - a European perspective
- Tax aspects of the metaverse : is a Pillar Three coming?
- Tax compliance in the era of cryptocurrencies and CBDCs : the end of the right to privacy or no reason for concern?
- Tax compliance risks by companies operating in the digital economy
- Tax compliance y planificación fiscal internacional en la era Post BEPS
- Tax issues for cryptocurrency-related businesses in Bahrain and the United Arab Emirates : the two hotbed crypto jurisdictions in Middle East
- Tax law and digitalization : the new frontier for government and business : principles, use cases and outlook
- Tax law and digitation : how to combine legal tech and tax tech
- Tax policy for stablecoins and DAOs : a peek into the future
- Tax treatment of virtual assets in Korea
- Taxable supplies and their consideration in European VAT : with selected examples of the digital economy
- Taxation of bitcoins and similar cryptoassets in Scandinavia with special focus on Danish law
- Taxation of capital gains on bitcoins in France
- Taxation of crypto assets
- Taxation of cryptocurrencies
- Taxation of cryptocurrencies : does the emergence of cryptoassets and virtual currencies require a multilateral tax response?
- Taxation of cryptocurrencies from the Danish and Swedish perspectives
- Taxation of cryptocurrency in Australia
- Taxation of investments in bitcoins and other virtual currencies : international trends and the Brazilian approach
- Taxation of virtual currencies from an Italian perspective
- Taxation of virtual digital assets in India : challenges ahead
- Taxation on crypto-assets : challenges and solutions
- Taxation, virtual currency and blockchain
- Taxing consumption in the digital age : challenges for European VAT
- Taxing crypto-asset transactions : foundations for a globally coordinated approach
- Taxing cryptocurrency : a review and a call for consensus
- Taxing international cryptocurrency fraud
- Taxing the metaverse : the EU perspective
- Taxing the metaverse, and other fascinating digital tax topics
- Taxing time for cryptocurrencies
- Taxing tokens - a Swiss perspective on the taxation of initial coin offerings and blockchain-based tokens
- Technology-enhanced methods of money laundering : internet as criminal means
- The (most recent) proposal for an EU Directive to amend the rules on administrative cooperation in the field of taxation (DAC8)
- The 2023 Portuguese State Budget : are families and companies sufficiently protected against inflation?
- The FTX debacle : crypto innovations present challenges for the Bahamas
- The U.K. tax treatment of initial coin offerings
- The VAT treatment of cryptocurrencies
- The allocation of profits from derivatives in the UK and its effects in international taxation in light of BEPS
- The bitcoin standard : the decentralized alternative to central banking
- The crypto revolution
- The cryptoasset challenge : identifying transactions and applying VAT
- The cryptocurrencies : fiscal issues and monitoring
- The evolving tax treatment of cryptocurrencies
- The implications of adopting a European Central Bank digital currency : a tax policy perspective
- The implications of online platforms and technology for taxation
- The income tax landscape in Latin America : a new crypto hub?
- The inconsistent tax treatment of cryptocurrency and the challenges of cross-border reporting
- The international tax implications of cryptocurrency
- The legal framework for crypto-assets
- The new U.N. Tax Committee's agenda : a look ahead
- The rise of cryptocurrencies in the developing world highlights need for tax guidance
- The tax framework for crypto-assets
- The tax treatment of crypto assets under Swiss and Turkish law compared
- The tax treatment of the metaverse economy and the potential for a new offshore tax haven
- The taxation of cryptocurrency gains
- The taxman cometh - audit risks for cryptocurrency taxpayers
- The tokenization of assets for a decentralized future in Europe
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Tokens en de btw : geen 'one size fits all'?
- Top federal tax issues for 2023 : CPE course
- Towards a digital supply chain and digital taxation
- Towards frictionless trade and frictionless compliance : the challenges and opportunities of blockchain
- Tributación de la economía digital
- Tributación del bitcoin = Bitcoin taxation
- Tributación en el Impuesto sobre el Valor Añadido de las operaciones con “Non Fungible Tokens” (“NFTs”) = VAT treatment of Non-Fungible Tokens transactions
- Tributação da economia digital : desafios no Brasil, experiência internacional e novas perspectivas
- U.N. Tax Committee confident it can attain ambitious mandate
- U.S. tax implications of cross-border cryptocurrency bribes
- US regulatory framework for cryptocurrency transactions
- VAT fraud, cryptocurrencies and a future for the VAT system
- VAT goes virtual : security tokens
- VAT treatment of cryptocurrency intermediation services
- VAT treatment of initial coin offerings
- VAT treatment of non-fungible tokens
- Virtual currencies in Mexico : is Bitcoin subject to VAT in Mexico?
- Virtual money
- Virtual tax : the taxation of virtual currency
- Virtuelle Währungen im System des deutschen Steuerrechts : ein Beitrag zur Auslegung des (steuer-)rechtlichen Geldbegriffs
- What Japan's 2019 reform means for multinationals
- What is the best VAT treatment for transactions involving cryptocurrencies in Latin America?
- What is the future of cryptocurrency?
- What’s in a name? The classification of ‘interest’ on crypto-assets in South Africa and beyond
- Where's wallet?
- Wie ist Cashback bei Verwendung von Krypto-Debitkarten steuerlich zu beurteilen? : Steuerliche Beurteilung im Lichte des § 27b EStG
- XXXI Jornadas Latinoamericanas de Derecho Tributario : Tema 1 : Tributación de la Economía Digital
- ¿Cabe hacer tributar los NFTs en IVA?
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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/5c6ccZQ_p9c/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5c6ccZQ_p9c/">virtual currency</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/resource/5c6ccZQ_p9c/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5c6ccZQ_p9c/">virtual currency</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>
