| 000 | 01297nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150671 _d150671 |
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| 003 | ES-MaIEF | ||
| 005 | 20250428083745.0 | ||
| 007 | ta | ||
| 008 | 250428t2025 ne ||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_963916 _aWang, Jingyi |
|
| 245 | 1 | 2 |
_aA simplified tax regime for taxing cryptocurrencies _c Jingyi Wang |
| 520 | _aThe cryptocurrencies that are an integrated part of blockchains have led to creating enormous value and wealth that attract increasing attention from investors and governments. The sophistication and anonymity of crypto assets create significant challenges for tax administrations as the current tax rules and guidelines in relation to them are either too broad or too complicated. This article proposes a simplified tax regime that would significantly reduce compliance and administration costs when taxing cryptocurrency for which the first taxable event occurs at the moment when crypto assets are converted to fiat currency or other real-world goods or services | ||
| 650 | 7 |
_966197 _aBLOCKCHAIN |
|
| 650 | 7 |
_963195 _aCRIPTOMONEDA |
|
| 650 | 4 |
_942579 _aDESCENTRALIZACION FISCAL |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 773 | 0 |
_9173354 _oOP 2141/2025/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 53, n.3, March 2025, p. 245-266 |
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| 942 | _cART | ||