A primer on taxation of investment in cryptocurrencies Kyleen Prewett, Roger W. Dorosey and Gaurav Kumar
By: Prewett, Kyleen
.
Contributor(s): Dorsey, Roger W | Kumar, Gaurav.
Material type: 
ArticlePublisher: 2019Subject(s): CRIPTOMONEDA | INVERSIONES | IMPUESTOS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 4, Summer 2019, p. 3-16Summary: 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.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/4-1 (Browse shelf) | https://www.civicresearchinstitute.com/online/PDF/JTI-3604-01-Cryptocurrencies.pdf | Available | OP 235/2019/4-1 |
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.
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