Cryptocoins and the Tax System in the 21st Century

Authors

  • Fernando Aurelio Zilveti
  • Daniel Azevedo Nocetti

Keywords:

cryptocurrencies, blockchain, bitcoin, digital economy, tax law, international tax law, mining, economic variation, capital gain, barter, ICO, inheritance, hard fork

Abstract

Cryptocurrencies and blockchain achieved an outstanding role in the economic scenario, due to the growth of transactions involving these technologies, that can be understood as means of payment, equity, security, or other designation. As a result of this growth, several uncertainties arose about its legality, legal classification and taxation, which will be addressed in this article.

Downloads

Published

2020-04-01

How to Cite

Zilveti, F. A., & Nocetti, D. A. (2020). Cryptocoins and the Tax System in the 21st Century. Revista Direito Tributário Atual, (44), 473–492. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1450

Issue

No. 44 (2020)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.