The tax treatment of the metaverse economy and the potential for a new offshore tax haven by Jeffrey Owens and Nathalia Oliveira Costa
By: Owens, Jeffrey
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Contributor(s): Costa, Nathalia Oliveira.
Material type: 
ArticleSubject(s): CRIPTOMONEDA | METAVERSO | PARAISOS FISCALES | SISTEMA FISCAL | CUMPLIMIENTO FISCAL | FISCALIDAD INTERNACIONAL
In:
Tax Notes International v. 107, n. 5, August 1, 2022, p. 537-546Summary: In this article, the authors consider how the development of the metaverse, cryptocurrencies, and non-fungible tokens could fundamentally change established tax concepts and the way tax compliance functions.
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| OP 138-Bis/2022/107/4-4 After 40 years, the Caribbean basin initiative needs a boost | OP 138-Bis/2022/107/4-5 "'Catch-56" | OP 138-Bis/2022/107/5 Tax Notes International | OP 138-Bis/2022/107/5-1 The tax treatment of the metaverse economy and the potential for a new offshore tax haven | OP 138-Bis/2022/107/5-2 EU documents reveal conflict over public registers and automatic exchange of information | OP 138-Bis/2022/107/5-3 The new protocol to the Brazil-China tax treaty | OP 138-Bis/2022/107/6 Tax Notes International |
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Incluye referencias bibliográficas.
In this article, the authors consider how the development of the metaverse, cryptocurrencies, and non-fungible tokens could fundamentally change established tax concepts and the way tax compliance functions.
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