| 000 | 01780nab a2200265 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20181029181237.0 | ||
| 007 | ta | ||
| 008 | 181029t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_955119 _aShapiro, Dashiell |
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| 245 | 0 |
_aTaxation and regulation in decentralized exchanges _c Dashiell C. Shapiro |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines current regulatory models, which tend to apply enforcement at the level of “custody” and “control” over fi nancial transactions. However, with the rise of decentralized exchanges, the author asks what might happen to these models if fi nancial transactions take place without custodians. Using the example of the IRS’s defi nition of “withholding agent,” he examines arguments the IRS might use to require withholding on decentralized exchanges. In response to the rise of decentralized exchanges, the IRS and other agencies could update their regulatory approaches and apply enforcement at the level of “profi t” rather than control, using the Controlled Substances Act as a model. However, such an approach might stifl e decentralized exchange technology in its infancy. Introduction: | ||
| 650 | 4 |
_947873 _aOPERACIONES FINANCIERAS |
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| 650 | 4 |
_942577 _aDESCENTRALIZACION |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_941016 _aINSPECCION TRIBUTARIA |
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| 773 | 0 |
_9157918 _oOP 235/2018/36/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 1, Fall 2018, p. 3-13 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3601-01-Exchanges.pdf | ||
| 942 | _cART | ||
| 999 |
_c139178 _d139178 |
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