Klaus Degenhardt: Taxation of Cryptocurrencies in International Legal Systems, Kartoniert / Broschiert

Klappentext

Cryptocurrencies in the tax spotlight - An international guide to law, practice, and structuring. Bitcoin, Ethereum, NFTs, DeFi, stablecoins - digital assets are no longer a fringe phenomenon, but part of the global financial reality. But while blockchain technology is breaking down borders around the world, the tax treatment of cryptocurrencies often remains fragmented, inconsistent, and complex. This book offers a systematic and in-depth analysis of the taxation of cryptocurrencies in different jurisdictions - from Germany, Austria, and Switzerland to the US and Canada, as well as Asian, Latin American, and selected emerging markets. In addition to the legal classification, the work deals with key practical issues such as holding periods, loss offsetting, staking, mining, NFTs, international reporting requirements (DAC8, CARF), and challenges in verification, documentation, and valuation. Supplemented by tables, a glossary, and a bibliography, it provides not only basic knowledge but also concrete guidance for buyers, tax advisors, lawyers, and financial practitioners. Bremen University Press has published over 4, 800 specialist books in various languages since 2005.