Parsons, Shaun

Taxing crypto-asset transactions : foundations for a globally coordinated approach / Shaun Parsons. - xiii, 292 páginas ; 25 cm. - IBFD Doctoral series ; 66 .

Incluye referencias bibliográficas (páginas 259-392)

Introduction -- Research objective and methodology -- Review of the current state of the taxation of crypto-assets -- Crypto-assets analysis -- Tax analysis of identified categories --Tax outcomes - comparison with OECD 2020 report on the taxation of virtual currencies -- Jurisdictional taxing rights - current application and future considerations -- Conclusion.

9789087228026 9789087228033 9789087228040


Sistemas monetarios--Innovaciones tecnológicas
Economía--Innovaciones tecnológicas
Sistemas de pago--Innovaciones tecnológicas
Comercio electrónico --Innovaciones tecnológicas

332.178 / P267T