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Taxing crypto-asset transactions : foundations for a globally coordinated approach (Record no. 8765)

MARC details
000 -LEADER
fixed length control field 02945cam a2200553M 4500
001 - CONTROL NUMBER
control field on1427265561
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20241121073125.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr |||||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230201s2022 ne o 000 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency ITUTR
Language of cataloging eng
Transcribing agency ITUTR
Modifying agency OCLCO
-- OCLCQ
-- N$T
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789087228026
Qualifying information (print)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9087228023
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9087228031
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789087228040
Qualifying information (eBook, pdf)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 908722804X
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789087228033
Qualifying information (electronic bk.)
035 ## - SYSTEM CONTROL NUMBER
System control number 3558949
-- (N$T)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1427265561
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4433
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 332.4
-- OCoLC
Edition number 23/swe/20231120
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Parsons, S.
9 (RLIN) 23020
245 10 - TITLE STATEMENT
Title Taxing crypto-asset transactions : foundations for a globally coordinated approach
Medium [electronic resource].
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Amsterdam
Name of publisher, distributor, etc IBFD
Date of publication, distribution, etc 2022.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xiii, 392 p.).
490 1# - SERIES STATEMENT
Series statement IBFD Doctoral Series
Volume number/sequential designation 66
522 ## - GEOGRAPHIC COVERAGE NOTE
Geographic coverage note International.
520 ## - SUMMARY, ETC.
Summary, etc Crypto-assets and blockchain technology have created much uncertainty within the field of taxation. While some jurisdictions have attempted to formulate responses, others have yet to meaningfully engage with the topic. In contrast to the taxation of the digitalized economy, a coordinated global approach to the taxation of crypto-asset transactions is notably lacking. This study addresses the consequences of crypto-asset transactions within the international tax system. It begins by applying an adapted form of the constant comparison method traditionally employed in grounded theory research to a selection of crypto-assets white papers to inductively identify possible taxable events, and from these to develop ten transaction categories, each with definitive characteristics. These categories then form the basis of a doctrinal analysis of the nature within the international tax system of the income arising and its classification within the text of the articles of the model tax conventions. Finally, the study considers the potential future impact of measures to tax the digitalized economy.
590 ## - LOCAL NOTE (RLIN)
Local note Added to collection customer.56279.3
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element virtual currency.
9 (RLIN) 23021
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element blockchain.
9 (RLIN) 23022
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element international taxation.
9 (RLIN) 23023
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element income classification.
9 (RLIN) 23024
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element allocation of taxing rights.
9 (RLIN) 23025
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element PE.
9 (RLIN) 23026
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element UN Model.
9 (RLIN) 23027
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element OECD Model.
9 (RLIN) 23028
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element direct tax.
9 (RLIN) 23029
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element VAT.
9 (RLIN) 23030
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Cryptocurrencies
General subdivision Taxation
-- Law and legislation.
9 (RLIN) 23031
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Electronic commerce
General subdivision Law and legislation.
9 (RLIN) 23032
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Taxation
General subdivision Law and legislation.
9 (RLIN) 23033
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Doctoral series ;
Volume number/sequential designation 66.
9 (RLIN) 23034
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified EBSCOhost
Uniform Resource Identifier <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3558949">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3558949</a>
938 ## -
-- EBSCOhost
-- EBSC
-- 3558949
994 ## -
-- 92
-- N$T

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