VIRTUAL CURRENCY: PROBLEMS OF STATE REGULATION AND TAXATION (FOREIGN EXPERIENCE) |
| 2 | |
| 2019 |
| scientific article | 347.73 | ||
| 133-137 |
| The article considers the legal regulation of the circulation of virtual currencies in foreign countries and some specific features of the way cryptocurrencies are perceived as a taxation object in the European Union countries, the USA, Japan, etc. The author describes different approaches to the definition of virtual currencies and the basic issues concerning their taxation in some countries. |
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