000			02117nab a2200241 c 4500
999			_c150363 _d150363
003			ES-MaIEF
005			20250227172206.0
007			ta
008			250227t2024 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_967855 _aCipollini, Claudio
245	1	0	_aCrypto staking taxation across selected countries _helectrónico _ba critical evaluation _c Claudio Cipollini
520			_aThe objective of this article is to evaluate countries’ approaches to the taxation of crypto staking by testing the consistency of current domestic rulesand guidance against the technological substance of the same phenomenon. After the outline of the economics of crypto staking, the author provides evidence of the debate in tax literature and the regulatory landscape across selected countries. Subsequently, the research explores the technology features of staking and its fundamental variables of legal characterization, income qualification, and timing and value of income recognition. This way, the interdisciplinary methodology aims to outline a model of taxation reflecting the technological substance of crypto staking and test it against the current tax framework at the domestic level. The results of the analysis process show that the approach to the taxation of staking rewards does not ensure consistency with the technological substance in all of the selected countries. National tax authorities rely more on policy considerations aimed at maximizing revenue collection when developing guidance in the field than on the idea of coherent tax treatment in accordance with the technological substance and the legal characterization of the different types of staking activities
650		7	_963195 _aCRIPTOMONEDA
650		4	_947460 _aIMPUESTOS
650		7	_966197 _aBLOCKCHAIN
650		4	_970503 _aTOKENS
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947378 _aINGRESOS FISCALES
773	0		_9173109 _oOP 2141/2024/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.2, febrero 2024, p. 1-21
856			_uhttps://kluwerlawonline.com/journalarticle/Intertax/52.2/TAXI2024018
942			_cART