Date: 2018
Type: Article
Coining terms and creating rules for taxing cryptocurrencies
Tax notes international, 2018, Vol. 92, No. 3, pp. 289-294
FALCÃO, Tatiana, Coining terms and creating rules for taxing cryptocurrencies, Tax notes international, 2018, Vol. 92, No. 3, pp. 289-294
- https://hdl.handle.net/1814/59809
Retrieved from Cadmus, EUI Research Repository
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.
Additional information:
Published online 15 October 2018; Copyright [2018] Tax Analysts. Reprinted with permission.
Cadmus permanent link: https://hdl.handle.net/1814/59809
ISSN: 1048-3306
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