Coining terms and creating rules for taxing cryptocurrencies
Title: Coining terms and creating rules for taxing cryptocurrencies
Author: FALCÃO, Tatiana
Citation: Tax notes international, 2018, Vol. 92, No. 3, pp. 289-294
Technological advances and the digitalization of the traditional ways of doing business have led to a paradigm shift that has substantially affected the way multinational entities operate, trade, and provide services on a cross-border basis. This change has led to a reevaluation of the tax allocation rules for international transactions, prompting many experts and policymakers to call for the allocation of taxing rights according to the origin-of-wealth principle.
Published online 15 October 2018; Copyright  Tax Analysts. Reprinted with permission.
Type of Access: openAccess