Kollmann, Jasmin

The VAT treatment of cryptocurrencies / Jasmin Kollmann .-- , 2019


Resumen.

This article illustrates the VAT treatment of cryptocurrencies. Among others, it analyses the exchange of cryptocurrencies, using cryptocurrencies as a means of payment and the mining of cryptocurrencies.


IMPUESTO SOBRE EL VALOR AÑADIDO
CRIPTOMONEDA
UNION EUROPEA

EC Tax Review 0928-2750 [print] v. 28, n. 3, June 2019, p. 150-163

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