ISBN9789403501031 (hardcover)
資料の内容に関する注記Taxation, Virtual Currency and Blockchain' provides an in-depth and comprehensive analysis of tax implications that result from activities such as exchange of goods and services for virtual currency, exchange of legal currency for virtual currency, exchange of virtual currency for another virtual currency, currency mining and possession of virtual currency that appreciates in value. The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions. Among them are the status of virtual currency for tax purposes, which virtual transactions may benefit from a VAT exemption and determining the most optimal method of tax regulation. This book is about traditional tax definitions which are embedded in the law and their ability (or inability) to encompass income generated by new types of economic activity in a manner that maintains both their theoretical justification and their practical implementation.
書誌注記Includes bibliographical references and index.