| 000 | 02945cam a2200553M 4500 | ||
|---|---|---|---|
| 001 | on1427265561 | ||
| 003 | OCoLC | ||
| 005 | 20241121073125.0 | ||
| 006 | m d | ||
| 007 | cr ||||||||||| | ||
| 008 | 230201s2022 ne o 000 0 eng d | ||
| 040 |
_aITUTR _beng _cITUTR _dOCLCO _dOCLCQ _dN$T |
||
| 020 |
_a9789087228026 _q(print) |
||
| 020 | _a9087228023 | ||
| 020 | _a9087228031 | ||
| 020 |
_a9789087228040 _q(eBook, pdf) |
||
| 020 | _a908722804X | ||
| 020 |
_a9789087228033 _q(electronic bk.) |
||
| 035 |
_a3558949 _b(N$T) |
||
| 035 | _a(OCoLC)1427265561 | ||
| 050 | 4 | _aK4433 | |
| 082 | 0 | 4 |
_a332.4 _qOCoLC _223/swe/20231120 |
| 049 | _aMAIN | ||
| 100 | 1 |
_aParsons, S. _923020 |
|
| 245 | 1 | 0 |
_aTaxing crypto-asset transactions : foundations for a globally coordinated approach _h[electronic resource]. |
| 260 |
_aAmsterdam _bIBFD _c2022. |
||
| 300 | _a1 online resource (xiii, 392 p.). | ||
| 490 | 1 |
_aIBFD Doctoral Series _v66 |
|
| 522 | _aInternational. | ||
| 520 | _aCrypto-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 | _aAdded to collection customer.56279.3 | ||
| 650 | 4 |
_avirtual currency. _923021 |
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| 650 | 4 |
_ablockchain. _923022 |
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| 650 | 4 |
_ainternational taxation. _923023 |
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| 650 | 4 |
_aincome classification. _923024 |
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| 650 | 4 |
_aallocation of taxing rights. _923025 |
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| 650 | 4 |
_aPE. _923026 |
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| 650 | 4 |
_aUN Model. _923027 |
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| 650 | 4 |
_aOECD Model. _923028 |
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| 650 | 4 |
_adirect tax. _923029 |
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| 650 | 4 |
_aVAT. _923030 |
|
| 650 | 0 |
_aCryptocurrencies _xTaxation _xLaw and legislation. _923031 |
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| 650 | 0 |
_aElectronic commerce _xLaw and legislation. _923032 |
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| 650 | 0 |
_aTaxation _xLaw and legislation. _923033 |
|
| 830 | 0 |
_aDoctoral series ; _v66. _923034 |
|
| 856 | 4 | 0 |
_3EBSCOhost _uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3558949 |
| 938 |
_aEBSCOhost _bEBSC _n3558949 |
||
| 994 |
_a92 _bN$T |
||
| 999 |
_c8765 _d8765 |
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