Bal, Aleksandra
VAT treatment of initial coin offerings / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Initial coin offerings (ICOs, also referred to as token sales) are a new means of raising capital where new cryptocurrencies (tokens) are sold for other cryptocurrencies or legal money. In this article, the author examines the VAT treatment of ICOs and investigates whether the principles established by the Court of Justice of the European Union and the VAT Committee in relation to Bitcoin transactions can be transposed to token sales.
IMPUESTO SOBRE EL VALOR AÑADIDO
CRIPTOMONEDA
UNION EUROPEA
International VAT Monitor 0925-0832 v. 29, n. 3, May / June 2018, p. 118-125
VAT treatment of initial coin offerings / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Initial coin offerings (ICOs, also referred to as token sales) are a new means of raising capital where new cryptocurrencies (tokens) are sold for other cryptocurrencies or legal money. In this article, the author examines the VAT treatment of ICOs and investigates whether the principles established by the Court of Justice of the European Union and the VAT Committee in relation to Bitcoin transactions can be transposed to token sales.
IMPUESTO SOBRE EL VALOR AÑADIDO
CRIPTOMONEDA
UNION EUROPEA
International VAT Monitor 0925-0832 v. 29, n. 3, May / June 2018, p. 118-125