Taxation, virtual currency and blockchain. (2018)

• Record Type: Book
• Further Information: Note: Aleksandra Bal.
• Authors: Bal, Aleksandra
• Contents: Introduction -- Blockchain -- Concept of virtual currency -- Income tax : general considerations -- Income taxation : selected countries -- Income taxation : recommendations -- Consumption taxation : general considerations -- Consumption taxation : selected jurisdictions -- Consumption taxation : recommendations -- Annex : Virtual currency regulation in selected jurisdictions.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2018
• Extent: 1 online resource (314 pages)
• Subjects: 343.04; Electronic commerce -- Taxation -- Law and legislation; Digital currency; Blockchains (Databases) -- Law and legislation
• Languages: English
• ISBNs: 9789403501048; 9403501049
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.