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999			_c147725 _d147725
003			ES-MaIEF
005			20230615132339.0
007			ta
008			230615t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970736 _aFerniss, Jane
245		0	_aTaxation of bitcoins and similar cryptoassets in Scandinavia with special focus on Danish law _c Jane Ferniss
500			_aResumen.
520			_aThe taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on bitcoins. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the same challenges as the Danish rules. In Denmark, there is need for uniformity, predictability, and clarity to be introduced into the taxation rules. Therefore, the article also provides some reflections how to change the Danish tax legislation.
650		7	_aCRIPTOMONEDA _963195
650		7	_aIMPUESTOS _947460
650		4	_aPAISES ESCANDINAVOS _947938
650		4	_aDINAMARCA _942730
650		4	_aDERECHO COMPARADO _941877
773	0		_9169598 _oOP 2141/2023/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 1, January 2023, p. 63-83
942			_cART