Legal Approaches to Taxation of Cryptocurrency in Foreign Countries

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-10-06 DOI:10.18572/1813-1220-2022-10-32-35

Yaroslav A. Komarentsev

引用次数: 0

Abstract

The article examines existing legal approaches to general regulation of cryptocurrencies as well as their taxation in some foreign states (the USA, the Netherlands,, Germany, Portugal, Singapore). A comparative analysis based on international standards of fiscal policy (e.g. OECD tax classification) was conducted to assess differences and similarities across multiple jurisdictions. As a result, some generalized legal approaches to the taxation of cryptocurrencies are derived.

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外国对加密货币征税的法律途径

本文研究了加密货币一般监管的现有法律方法，以及一些外国国家(美国、荷兰、德国、葡萄牙、新加坡)对加密货币的征税。基于财政政策的国际标准(如经合组织税收分类)进行了比较分析，以评估多个司法管辖区之间的差异和相似之处。因此，得出了一些对加密货币征税的一般法律方法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.