VAT and blockchain challenges and opportunities ahead Madeleine Merkx
By: Merkx, Madeleine
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | BLOCKCHAIN | UNION EUROPEA
In:
EC Tax Review v. 28, n. 2, April 2019, p. 83-89Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/2-3 (Browse shelf) | Available | OP 2141-B/2019/2-3 |
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| OP 2141-B/2019/2 EC Tax Review | OP 2141-B/2019/2-1 2019 | OP 2141-B/2019/2-2 The relevance of the procedural framework principles in the direct tax cases of the CJEU | OP 2141-B/2019/2-3 VAT and blockchain | OP 2141-B/2019/2-4 Case C-28/17 NN A/S v. Skatteministeriet | OP 2141-B/2019/2-5 Withholding taxes within the internal market after Sofina | OP 2141-B/2019/2-6 Germany |
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.
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