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Introduction to the Crypto-Taxation Framework Under the Personal Income Tax in Portugal

2023-07-26 Law
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Release : 2023-07-26
Genre : Law
Kind : eBook
Book Rating : 619/5 ( reviews)

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Book Synopsis Introduction to the Crypto-Taxation Framework Under the Personal Income Tax in Portugal by : Diogo Pereira Coelho

Download or read book Introduction to the Crypto-Taxation Framework Under the Personal Income Tax in Portugal written by Diogo Pereira Coelho. This book was released on 2023-07-26. Available in PDF, EPUB and Kindle. Book excerpt: Over the last few years, the creation and reception of the blockchain technology, as well as operations related to crypto-assets, have resulted in numerous atypical and differentiated legal situations, including camouflaged complex financial legal situations that are identical to traditional securities. The purpose of this text is to introduce the tax framework for income from operations related to crypto-assets in Portugal (pre- and post-State Budget 2023) and, above all, to contribute to the understanding of a matter whose legal framework should, at the very least, be clear, precise, concrete and detailed, not least because of the high scrutiny and supervision that this type of activity entails or, at least, requires.

Taxation of Crypto Assets

2020-11-27 Law
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Release : 2020-11-27
Genre : Law
Kind : eBook
Book Rating : 514/5 ( reviews)

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Book Synopsis Taxation of Crypto Assets by : Niklas Schmidt

Download or read book Taxation of Crypto Assets written by Niklas Schmidt. This book was released on 2020-11-27. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

Blockchain and the Law

2023-12-17 Law
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Release : 2023-12-17
Genre : Law
Kind : eBook
Book Rating : 790/5 ( reviews)

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Book Synopsis Blockchain and the Law by : Francisco Pereira Coutinho

Download or read book Blockchain and the Law written by Francisco Pereira Coutinho. This book was released on 2023-12-17. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the dogmatic (that what is settled) and the dynamic (that what is changing) aspects of the relationship between blockchain and the law from a critical perspective. With contributions from legal and financial experts involved in both academy and business from Europe, Africa and North and South America, the book looks at the abstract complexities and practical challenges of regulating blockchain technology and its developments, such as crypto assets and smart contracts, from the perspectives of financial, tax, civil, and international law. Moreover, the book also delves into some exciting and cutting-edge related topics such as blockchain applications for litigation, CBDC and elections. The volume offers insightful considerations that will be helpful for legal practitioners involved in the crypto and Distributed Ledger Technology (DLT) phenomenon. Francisco Pereira Coutinho is Associate Professor at the Nova School of Law in Lisbon, Portugal. Martinho Lucas Pires is Teaching Assistant in the Department of Law of the Universidade Católica Portuguesa in Lisbon, Portugal. Bernardo Correia Barradas is a Lawyer and Senior Legal Advisor in payments in Washington DC, United States.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

2017-03-27
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Release : 2017-03-27
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Kind : eBook
Book Rating : 999/5 ( reviews)

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Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD. This book was released on 2017-03-27. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms

2021-10-19 Business & Economics
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Release : 2021-10-19
Genre : Business & Economics
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Book Rating : 11X/5 ( reviews)

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Book Synopsis Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms by : International Monetary

Download or read book Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms written by International Monetary. This book was released on 2021-10-19. Available in PDF, EPUB and Kindle. Book excerpt: Sint Maarten’s economy has been hit hard over the last 4 years. In 2017, two major hurricanes struck the island causing significant damage. While reconstruction was largely financed by insurance proceeds and grants from The Netherlands, economic recovery from the hurricane damage was slow and in early 2020 the coronavirus pandemic shut down most of Sint Maarten’s tourism sector. As a result, fiscal revenue declined by 15 percent since 2016; payroll tax revenue declined by only 4.5 percent, whereas the turnover tax revenue declined by 23 percent. Since April 2020, The Netherlands has provided immediate financial support to cushion the economic shock of the pandemic. In December 2020, Sint Maarten concluded an agreement with The Netherlands to receive more substantial financial support for recovery and ensuring long-term fiscal sustainability. In return, the authorities committed to make structural changes to their tax system, making it more growth-friendly and equitable, while optimizing and ensuring its revenue mobilization capacity.

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