000			01639nab a2200253 c 4500
999			_c143259 _d143259
003			ES-MaIEF
005			20230424184826.0
007			ta
008			201127t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967754 _aFjord Kjaersgaard, Louise
245			_aBlockchain technology and the allocation of taxing rights to payments related to initial coin offerings _c Louise Fjord Kjaersgaard
260			_c2020
500			_aResumen.
520			_aThe author explores one of the most debated technologies of recent times – blockchain technology – from an international tax perspective. The focus is on its main principles in its current stage and how the technology may create value in certain use cases. Being one of the most common use cases benefitting from the main principles of blockchain technology, it is analysed how capital raised through initial coin offerings and the investors’ return on their invested capital should be classified according to the OECD Model Tax Convention 2017. More specifically, emphasis is placed on classification of capital raised through the issuing of utility tokens, debt tokens, and equity tokens as well as the classification of return on investments in such tokens.
650		7	_aBLOCKCHAIN _2 _966197
650		7	_aCRIPTOMONEDA _963195
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aELUSION FISCAL _943410
650		4	_aPLANIFICACION FISCAL INTERNACIONAL _948027
650		4	_aMODELO DE CONVENIO OCDE _967760
773	0		_9163894 _oOP 2141/2020/10 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, n. 10 October 2020, p. 879-903
942			_cART