Merkx, Madeleine
VAT and blockchain challenges and opportunities ahead / Madeleine Merkx .-- , 2019
Resumen.
In this article the author explores the potential blockchain has to change the tax landscape, more specifically the VAT landscape. The author outlines where opportunities lie and what challenges there are. Firstly, the author discusses the phenomenon of blockchain and blockchain-based smart contracts. Then she analyses in detail what aspects of the VAT legislation and its implementation may be affected by blockchain. She concludes with a final note on the future of blockchain in the area of VAT.
IMPUESTO SOBRE EL VALOR AÑADIDO
BLOCKCHAIN
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 83-89
VAT and blockchain challenges and opportunities ahead / Madeleine Merkx .-- , 2019
Resumen.
In this article the author explores the potential blockchain has to change the tax landscape, more specifically the VAT landscape. The author outlines where opportunities lie and what challenges there are. Firstly, the author discusses the phenomenon of blockchain and blockchain-based smart contracts. Then she analyses in detail what aspects of the VAT legislation and its implementation may be affected by blockchain. She concludes with a final note on the future of blockchain in the area of VAT.
IMPUESTO SOBRE EL VALOR AÑADIDO
BLOCKCHAIN
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 83-89