| 000 | 00891nab a2200229 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190719182806.0 | ||
| 007 | ta | ||
| 008 | 190719s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_964382 _aKollmann, Jasmin |
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| 245 | 4 |
_aThe VAT treatment of cryptocurrencies _c Jasmin Kollmann |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article illustrates the VAT treatment of cryptocurrencies. Among others, it analyses the exchange of cryptocurrencies, using cryptocurrencies as a means of payment and the mining of cryptocurrencies. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 7 |
_963195 _aCRIPTOMONEDA |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 773 | 0 |
_9160690 _oOP 2141-B/2019/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 3, June 2019, p. 150-163 |
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| 942 | _cART | ||
| 999 |
_c140943 _d140943 |
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