Prewett, Kyleen
A primer on taxation of investment in cryptocurrencies / Kyleen Prewett, Roger W. Dorosey and Gaurav Kumar .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The authors discuss the origins of bitcoin and other cryptocurrencies and tax approaches to these currencies. They analyze the main trends and challenges of investing in bitcoin and other cryptocurrencies. They further analyze the U.S. approach to the regulation
and taxation of cryptocurrencies, providing an outline of
applicable tax rules along with an example of how a bitcoin transaction will be taxed in the U.S. Finally, they offer some conclusions on how the U.S. approach currently fi ts among the emerging international regulatory and tax frameworks for cryptocurrencies. They argue that it is very important for regulators to provide clear guidance on the tax treatment of cryptotransactions.
CRIPTOMONEDA
INVERSIONES
IMPUESTOS
ESTADOS UNIDOS
Dorsey, Roger W.
Kumar, Gaurav
Journal of Taxation of Investments 0747-9115 v. 36, n. 4, Summer 2019, p. 3-16
A primer on taxation of investment in cryptocurrencies / Kyleen Prewett, Roger W. Dorosey and Gaurav Kumar .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The authors discuss the origins of bitcoin and other cryptocurrencies and tax approaches to these currencies. They analyze the main trends and challenges of investing in bitcoin and other cryptocurrencies. They further analyze the U.S. approach to the regulation
and taxation of cryptocurrencies, providing an outline of
applicable tax rules along with an example of how a bitcoin transaction will be taxed in the U.S. Finally, they offer some conclusions on how the U.S. approach currently fi ts among the emerging international regulatory and tax frameworks for cryptocurrencies. They argue that it is very important for regulators to provide clear guidance on the tax treatment of cryptotransactions.
CRIPTOMONEDA
INVERSIONES
IMPUESTOS
ESTADOS UNIDOS
Dorsey, Roger W.
Kumar, Gaurav
Journal of Taxation of Investments 0747-9115 v. 36, n. 4, Summer 2019, p. 3-16