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Book
Taxing crypto-asset transactions : Foundations for a globally coordinated approach
Author:
ISBN: 9789087228026 9789087228033 9789087228040 Year: 2023 Publisher: Amsterdam IBFD

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Abstract

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.

Keywords

virtual currency --- blockchain --- international tax law --- digital economy taxation --- beskatning af den digitale økonomi --- tassazzjoni tal-ekonomija diġitali --- tassazione dell'economia digitale --- impozitarea economiei digitale --- oporezivanje digitalnoga gospodarstva --- obdavčitev digitalnega gospodarstva --- taxation de l’économie numérique --- zdaňovanie digitálneho hospodárstva --- оданочување на дигиталната економија --- данъчно облагане на цифровата икономика --- φορολόγηση της ψηφιακής οικονομίας --- skaitmeninės ekonomikos apmokestinimas --- zdanění digitální ekonomiky --- cánachas ar an ngeilleagar digiteach --- beskattning av den digitala ekonomin --- nodokļu uzlikšana digitālajā ekonomikā --- digitaalitalouden verottaminen --- tributação da economia digital --- digitaalmajanduse maksustamine --- belasten van de digitale economie --- Besteuerung der digitalen Wirtschaft --- fiscalidad de la economía digital --- a digitális gazdaság adóztatása --- opodatkowanie gospodarki cyfrowej --- φορολογία της ψηφιακής οικονομίας --- данъчно облагане на цифровия сектор --- digitaalmajanduse maksud  --- digiverotus --- taxation of the digital economy  --- fiscalidad digital  --- skaitmeninės ekonomikos mokesčiai  --- belasting van de digitale economie  --- tassazione del digitale  --- zdaňovanie digitálnej ekonomiky  --- digitālās ekonomikas aplikšana ar nodokļiem --- digitale belasting --- digitalno obdavčenje  --- digitalno oporezivanje  --- digital beskatning --- opodatkowanie działalności cyfrowej  --- a digitális gazdaság megadóztatása --- digitalouden verotus --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- plokiahel --- blokklánc --- blokų grandinė --- chaîne de blocs --- cadena de bloques --- блокова верига --- lanac blokova --- cadeia de blocos --- blockkedja --- blokovna veriga --- blocshlabhra --- łańcuch bloków --- lanț de blocuri --- blokķēde --- блокчејн --- Blockchain --- lohkoketju --- blokketen --- veriga podatkovnih blokov --- catena di blocchi --- блок-верига --- virtuális fizetőeszköz --- virtuele munteenheid --- virtuaalivaluutta --- виртуална валута --- virtuell valuta --- moeda virtual --- virtuālā valūta --- virtuální měna --- munita virtwali --- virtualioji valiuta --- virtuálna mena --- virtualna valuta --- monnaie virtuelle --- waluta wirtualna --- virtuaalvääring --- valuta virtuale --- moneda virtual --- εικονικό νόμισμα --- virtuelle Währung --- monedă virtuală --- виртуелна валута --- virtuel valuta --- airgeadra fíorúil --- cibermoeda --- kybernetická měna --- virtuaaliraha --- MV --- munita ċibernetika --- kriptovaliuta --- cybervaluta --- kryptomena --- cyber-monnaie --- digitale munteenheid --- moeda digital --- digitális fizetőeszköz --- cryptomunt --- criptomonedă --- criptovaluta --- kryptoraha --- système de monnaie virtuelle --- kryptoměna --- bitmonēta --- criptomoeda --- cryptovaluta --- criptomoneda --- internetes fizetőeszköz --- regime de moeda virtual --- criptea-airgeadra --- Bitcoin --- sistema de moneda virtual --- cyber currency --- system waluty wirtualnej --- VCS --- virtuelle Währungen --- kyberraha --- virtuele valuta --- kibervalūta --- cryptocurrency --- kryptovaluta --- ВВ --- crypto-monnaie --- Cyberwährung --- sustav virtualne valute --- σύστημα εικονικού νομίσματος --- systém virtuálnych mien --- munita kriptografika --- kybernetická mena --- waluta kryptograficzna --- dinero virtual --- systém virtuálních měn --- kriptovaluta --- sistem de monedă virtuală --- криптовалута --- cybermunt --- kriptonauda --- kriptovalūta --- virtuelles Währungssystem --- digitale munt --- monedă cibernetică --- moneda digital --- bitkoinas --- virtuaalivaluuttajärjestelmä --- virtuālās valūtas sistēma --- kybervaluutta --- RMV --- virtuali valiuta --- sistem virtualnih valut --- схема за виртуална валута --- waluta internetowa --- virtual currency scheme --- виртуална парична единица --- kibervaluta --- kryptowaluta --- cibervaluta --- кибервалута --- κυβερνονόμισμα --- sistema di valuta virtuale --- kryptovaluutta --- küberraha --- bitcoin --- bitmoneta --- virtuaalinen raha --- virtuális pénznem --- Kryptowährung --- digital valuta --- κρυπτονόμισμα --- virtualiosios valiutos sistema --- биткойн --- SMV --- skema ta’ muniti virtwali --- spletna valuta --- kriptopénz --- VC --- moeda eletrónica --- internetska valuta --- International law --- Tax law --- Economic law --- Cryptocurrencies --- Electronic commerce --- Taxation --- Law and legislation.


Book
The implications of online platforms and technology for taxations
Author:
ISBN: 9789087228361 Year: 2023 Publisher: Amsterdam : IBFD,

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Abstract

This book provides a comprehensive analysis of the implications of online platforms and new technologies (that is, DLTs, virtual currencies, crypto assets, NFTs, DeFi and AI) on taxation and taxpayer rights.

Keywords

tax system --- virtual currency --- online platform worker --- digitisation --- artificial intelligence --- inteligência artificial --- kunstmatige intelligentie --- mesterséges intelligencia --- inteligencia artificial --- tekoäly --- sztuczna inteligencja --- вештачка интелигенција --- umetna inteligenca --- mākslīgais intelekts --- umělá inteligence --- künstliche Intelligenz --- inteligență artificială --- tehisintellekt --- изкуствен интелект --- artificiell intelligens --- intelligence artificielle --- intleacht shaorga --- intelligenza artificiale --- intelliġenza artifiċjali --- umelá inteligencia --- dirbtinis intelektas --- τεχνητή νοημοσύνη --- umjetna inteligencija --- inteligjencë artificiale --- kunstig intelligens --- calcolatore di quinta generazione --- συστήματα λήψης αποφάσεων --- sistema inteligente --- ayuda a la decisión --- sistem expert --- ajuda à decisão --- ekspertinė sistema --- expert system --- szakértői rendszer --- συστήματα εμπειρογνώμονες --- expertsystem --- strumento di aiuto alla decisione --- wissensbasierendes System --- IA --- Expertensystem --- KI --- konstgjord intelligens --- expertný systém --- sistem ekspert --- asiantuntijajärjestelmä --- sistema experto --- systeemexpert --- ekspertsistēma --- ekspertsüsteem --- système expert --- sistema esperto --- Entscheidungshilfe --- aide à la décision --- sistema di supporto alle decisioni --- τεχνητή ευφυΐα --- expertní systém --- digitalização --- digitiú --- digitalisointi --- дигитализација --- numérisation --- digitalisering --- skaitmeninimas --- digitaliziranje --- ciparošana --- digitalizácia --- digitalizace dokumentů --- digitalizacja --- diġitalizzazzjoni --- дигитализация --- numerizzazione --- digitalizare --- ψηφιοποίηση --- digjitalizim --- Digitalisierung --- digitalización --- digitalizálás --- digiteerimine --- digitalizacija --- skaitmeninis keitimas --- digitalisation --- numerizzazzjoni --- digitalizzazione --- transformace dat --- digitalizace dat --- skaitmeninės platformos darbuotojas --- platform-munkavállaló --- arbejdstager på onlineplatforme --- online werker --- oibrí ardán ar líne --- digitala plattformsarbetare --- lavoratore delle piattaforme digitali --- pracovník online platformy --- tiešsaistes platformā nodarbināts darbinieks --- εργαζόμενος σε ηλεκτρονική πλατφόρμα --- работник на онлајн платформа --- radnik na internetskoj platformi --- lucrător pe platforme online --- работник през онлайн платформа --- trabajador de plataforma en línea --- ħaddiem ta' pjattaforma online --- auf Online-Plattformen tätiger Arbeitnehmer --- delavec na spletni platformi --- osoba pracująca za pośrednictwem platform internetowych --- travailleur du numérique --- trabalhador de plataforma em linha --- veebiplatvormi töötaja --- alustatyöntekijä --- trabajador en línea --- trabalhador a cliques --- osoba pracująca online --- crowdwerker --- Clickworker --- delavec v spletni množici --- διαδικτυακός εργαζόμενος --- crowdarbejdstager --- patalkos pagrindu dirbantis asmuo --- crowdworker --- rahvatöö platvormi töötaja --- arbetstagare vid digitala plattformar --- online worker --- collaborateur de plateforme collaborative --- interneto platformos darbuotojas --- clic worker --- veebitööline --- ħaddiem online --- klikarbejder --- pūļdarbinieks --- pracovník pracujúci online --- arbeidskracht op internet --- joukkotyöntekijä --- online pracovník --- pracovník skupinového zamestnávania --- trabalhador colaborativo em linha --- clicworker --- internetski radnik --- crowdsourcingový pracovník --- Crowd Worker --- verkkotyöntekijä --- lavoratore online --- virtuális fizetőeszköz --- virtuele munteenheid --- virtuaalivaluutta --- виртуална валута --- virtuell valuta --- moeda virtual --- virtuālā valūta --- virtuální měna --- munita virtwali --- virtualioji valiuta --- virtuálna mena --- virtualna valuta --- monnaie virtuelle --- waluta wirtualna --- virtuaalvääring --- valuta virtuale --- moneda virtual --- εικονικό νόμισμα --- virtuelle Währung --- monedă virtuală --- виртуелна валута --- virtuel valuta --- airgeadra fíorúil --- cibermoeda --- kybernetická měna --- virtuaaliraha --- MV --- munita ċibernetika --- kriptovaliuta --- cybervaluta --- kryptomena --- cyber-monnaie --- digitale munteenheid --- moeda digital --- digitális fizetőeszköz --- cryptomunt --- criptomonedă --- criptovaluta --- kryptoraha --- système de monnaie virtuelle --- kryptoměna --- bitmonēta --- criptomoeda --- cryptovaluta --- criptomoneda --- internetes fizetőeszköz --- regime de moeda virtual --- criptea-airgeadra --- Bitcoin --- sistema de moneda virtual --- cyber currency --- system waluty wirtualnej --- VCS --- virtuelle Währungen --- kyberraha --- virtuele valuta --- kibervalūta --- cryptocurrency --- kryptovaluta --- ВВ --- crypto-monnaie --- Cyberwährung --- sustav virtualne valute --- σύστημα εικονικού νομίσματος --- systém virtuálnych mien --- munita kriptografika --- kybernetická mena --- waluta kryptograficzna --- dinero virtual --- systém virtuálních měn --- kriptovaluta --- sistem de monedă virtuală --- криптовалута --- cybermunt --- kriptonauda --- kriptovalūta --- virtuelles Währungssystem --- digitale munt --- monedă cibernetică --- moneda digital --- bitkoinas --- virtuaalivaluuttajärjestelmä --- virtuālās valūtas sistēma --- kybervaluutta --- RMV --- virtuali valiuta --- sistem virtualnih valut --- схема за виртуална валута --- waluta internetowa --- virtual currency scheme --- виртуална парична единица --- kibervaluta --- kryptowaluta --- cibervaluta --- кибервалута --- κυβερνονόμισμα --- sistema di valuta virtuale --- kryptovaluutta --- küberraha --- bitcoin --- bitmoneta --- virtuaalinen raha --- virtuális pénznem --- Kryptowährung --- digital valuta --- κρυπτονόμισμα --- virtualiosios valiutos sistema --- биткойн --- SMV --- skema ta’ muniti virtwali --- spletna valuta --- kriptopénz --- VC --- moeda eletrónica --- internetska valuta --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning

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