000			01754nab a2200217 c 4500
003			ES-MaIEF
005			20220728132559.0
007			ta
008			190328t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aBal, Aleksandra _959839
245		0	_aDeveloping a regulatory framework for the taxation of virtual currencies _c Aleksandra Bal
260			_c2019
500			_aResumen.
520			_aThis article reviews virtual currency regulations in five selected countries (Australia, Germany, the Netherlands, the United States and the United Kingdom), develops a methodology for creating an effective regulatory framework for the taxation of virtual currencies, and makes recommendations for the improvement of certain characteristics of the existing income tax systems that currently struggle with the enforcement of tax compliance obligations regarding transactions in virtual currencies. The author advocates the use of legislation to clarify the fundamental aspects of virtual currency transactions together with more detailed non-binding interpretative guidance that can be quickly adapted to changing circumstances. Enforcement and monitoring measures by tax authorities should not target an infinitely large number of unidentified individuals but a much smaller number of operators providing exchange services and wallet providers. A third-party reporting regime for virtual currency intermediaries should be aligned with the existing reporting obligations for anti-money laundering purposes.
650		7	_963195 _aCRIPTOMONEDA
650		4	_947460 _aIMPUESTOS
773	0		_9159788 _oOP 2141/2019/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 2, February 2019, p. 219-233
942			_cART
999			_c140259 _d140259