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- Title
Die umsatzsteuerrechtliche Behandlung sog. Utility-Token.
- Authors
Liegmann, Bastian; Farruggia-Weber, Francesco
- Abstract
The article focuses on value-added tax (VAT) treatment of Non-Fungible-Tokens (NFT). It mentions income tax law aspects, are still not all questions regarding sales tax law and utility tokens are to be treated under VAT law, which is a popular alternative financing instrument for startups in the crypto sector. It also mentions blockchain to be developed by private issuers instead that these are automatically reissued by the blockchain network.
- Subjects
VALUE-added tax; NON-fungible tokens; BLOCKCHAINS; INCOME tax laws; SALES tax laws; CRYPTOCURRENCIES
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p541
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701403