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Introduction to the Crypto-Taxation Framework Under the Personal Income Tax in Portugal
Diogo Pereira Coelho
出版Leya, 2023-07-26
主題Law / Taxation
ISBN98940136199789894013617
URLhttp://books.google.com.hk/books?id=BbrSEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋Over the last few years, the creation and reception of the blockchain technology, as well as operations related to crypto-assets, have resulted in numerous atypical and differentiated legal situations, including camouflaged complex financial legal situations that are identical to traditional securities. The purpose of this text is to introduce the tax framework for income from operations related to crypto-assets in Portugal (pre- and post-State Budget 2023) and, above all, to contribute to the understanding of a matter whose legal framework should, at the very least, be clear, precise, concrete and detailed, not least because of the high scrutiny and supervision that this type of activity entails or, at least, requires.