VAT treatment of initial coin offerings Aleksandra Bal
By: Bal, Aleksandra
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CRIPTOMONEDA | UNION EUROPEAOnline resources: Click here to access online
In:
International VAT Monitor v. 29, n. 3, May / June 2018, p. 118-125Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2018/3-4 (Browse shelf) | Available | IVM/2018/3-4 |
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| IVM/2018/3-1 EU proposes new VAT scheme for small businesses | IVM/2018/3-2 GCC VAT | IVM/2018/3-3 VAT grouping in Italy and the Skandia judgement | IVM/2018/3-4 VAT treatment of initial coin offerings | IVM/2018/3-5 VAT treatment of initial coin offerings | IVM/2018/3-6 Mercedes Benz case | IVM/2018/4-1 Definitive VAT regime... really? |
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.
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