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Pregled bibliografske jedinice broj: 1204025

Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax

Šinković, Zoran; Pribisalić, Luka
Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax // 45th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO 2022) / Karolj, Skala et al. (ur.).
Opatija: Hrvatska udruga za informacijsku i komunikacijsku tehnologiju, elektroniku i mikroelektroniku - MIPRO, 2022. str. 1126-1131 doi:10.23919/MIPRO55190.2022.9803705 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)

CROSBI ID: 1204025 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax

Autori
Šinković, Zoran ; Pribisalić, Luka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

ISBN
978-953-233-103-5

Skup
45th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO 2022)

Mjesto i datum
Opatija, Hrvatska, 23.05.2022. - 27.05.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Cryptocurrencies ; Crypto-assets ; European Union ; Income Tax ; Corporate Income Tax

Sažetak
Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is taxed as capital gains. Therefore, this paper will analyze the legal issues of taxation of cryptocurrencies with income tax and corporate income tax. The de lege ferenda will also analyze the introduction of universal rules for the whole European Union to protect all investors, equal rules within the European Union for all cryptocurrency issuers and all service providers, remove legislative barriers to innovation and cover technological development and future types of cryptocurrencies.

Izvorni jezik
Engleski

Znanstvena područja
Pravo



POVEZANOST RADA

Ustanove:
Pravni fakultet, Split

Profili:

Avatar Url Luka Pribisalić (autor)

Avatar Url Zoran Šinković (autor)

Poveznice na cjeloviti tekst rada:

doi ieeexplore.ieee.org

Citiraj ovu publikaciju:

Šinković, Zoran; Pribisalić, Luka
Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax // 45th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO 2022) / Karolj, Skala et al. (ur.).
Opatija: Hrvatska udruga za informacijsku i komunikacijsku tehnologiju, elektroniku i mikroelektroniku - MIPRO, 2022. str. 1126-1131 doi:10.23919/MIPRO55190.2022.9803705 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Šinković, Z. & Pribisalić, L. (2022) Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax. U: Karolj, S. (ur.)45th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO 2022) doi:10.23919/MIPRO55190.2022.9803705.
@article{article, author = {\v{S}inkovi\'{c}, Zoran and Pribisali\'{c}, Luka}, editor = {Karolj, S.}, year = {2022}, pages = {1126-1131}, DOI = {10.23919/MIPRO55190.2022.9803705}, keywords = {Cryptocurrencies, Crypto-assets, European Union, Income Tax, Corporate Income Tax}, doi = {10.23919/MIPRO55190.2022.9803705}, isbn = {978-953-233-103-5}, title = {Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax}, keyword = {Cryptocurrencies, Crypto-assets, European Union, Income Tax, Corporate Income Tax}, publisher = {Hrvatska udruga za informacijsku i komunikacijsku tehnologiju, elektroniku i mikroelektroniku - MIPRO}, publisherplace = {Opatija, Hrvatska} }
@article{article, author = {\v{S}inkovi\'{c}, Zoran and Pribisali\'{c}, Luka}, editor = {Karolj, S.}, year = {2022}, pages = {1126-1131}, DOI = {10.23919/MIPRO55190.2022.9803705}, keywords = {Cryptocurrencies, Crypto-assets, European Union, Income Tax, Corporate Income Tax}, doi = {10.23919/MIPRO55190.2022.9803705}, isbn = {978-953-233-103-5}, title = {Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax}, keyword = {Cryptocurrencies, Crypto-assets, European Union, Income Tax, Corporate Income Tax}, publisher = {Hrvatska udruga za informacijsku i komunikacijsku tehnologiju, elektroniku i mikroelektroniku - MIPRO}, publisherplace = {Opatija, Hrvatska} }

Časopis indeksira:


  • Scopus

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