Sökning: "taxation of crypto-assets"

Hittade 2 uppsatser innehållade orden taxation of crypto-assets.

1. 1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Deniz Çatmaz; [2023]
   Nyckelord :Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Sammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER

3. 2. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Kirill Kuzhelko; [2022]
   Nyckelord :individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Sammanfattning : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. LÄS MER