| 000 | 01728nab a2200289 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190822134154.0 | ||
| 007 | ta | ||
| 008 | 190822s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967444 _aPrewett, Kyleen |
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| 245 | 2 |
_aA primer on taxation of investment in cryptocurrencies _c Kyleen Prewett, Roger W. Dorosey and Gaurav Kumar |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe authors discuss the origins of bitcoin and other cryptocurrencies and tax approaches to these currencies. They analyze the main trends and challenges of investing in bitcoin and other cryptocurrencies. They further analyze the U.S. approach to the regulation and taxation of cryptocurrencies, providing an outline of applicable tax rules along with an example of how a bitcoin transaction will be taxed in the U.S. Finally, they offer some conclusions on how the U.S. approach currently fi ts among the emerging international regulatory and tax frameworks for cryptocurrencies. They argue that it is very important for regulators to provide clear guidance on the tax treatment of cryptotransactions. | ||
| 650 | 7 |
_963195 _aCRIPTOMONEDA |
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| 650 | 4 |
_947531 _aINVERSIONES |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_967445 _aDorsey, Roger W. |
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| 700 | 1 |
_953689 _aKumar, Gaurav |
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| 773 | 0 |
_9160915 _oOP 235/2019/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 4, Summer 2019, p. 3-16 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3604-01-Cryptocurrencies.pdf | ||
| 942 | _cART | ||
| 999 |
_c141042 _d141042 |
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