000			02147nab a2200253 c 4500
003			ES-MaIEF
005			20190719162149.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967379 _aKjaersgaard, Louse Fjord
245		0	_aTaxation of cryptocurrencies from the Danish and Swedish perspectives _c Louise Fjord Kaersgaard & Autilia Arfwidsson
260			_c2019
500			_aResumen.
520			_aThe authors analyse the current classification of cryptocurrencies from the Danish and Swedish domestic income tax perspectives. Cryptocurrencies are analysed as they are typically applied in practice, where a categorization is made between coins, utility tokens, security tokens and asset tokens. In particular, it is concluded that despite the economic differences of different cryptocurrencies, they generally fall outside the scope of Danish and Swedish lex specialis regulation on taxation of capital gains and losses from the sale of certain assets, for example, shares and claims in currency. In both countries, there appears to be a presumption that most cryptocurrencies should be taxed as assets held for investment and speculative purposes. It is argued that such an approach is problematic not only in relation to the principle of neutrality, but also because it creates a barrier to realizing the economic potential of cryptocurrencies. The authors conclude that (1) the classification of cryptocurrencies poses challenges and uncertainty for tax purposes due to the lack of a regulatory framework, the absence of common definitions and the diverse technical structure of tokens and coins and (2) the classification for Danish and Swedish tax law purposes should be based on a case-by-case assessment of the specific cryptocurrency.
650		7	_963195 _aCRIPTOMONEDA
650		4	_948491 _aIMPUESTOS
650		4	_948291 _aDINAMARCA
650		4	_aSUECIA _948644
700	1		_967380 _aArfwidsson, Autilia
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 620-634
942			_cART
999			_c140934 _d140934