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