Cryptocurrency : a new form of tax haven?

• Autor(a) principal: Cerqueira, Maria Inês Lopes
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.14/38087
• topic: Cryptocurrency; Taxation; Personal income taxes; Value added tax; Tax haven; Criptomoedas; Tributação; Imposto sobre o rendimento; Imposto sobre o valor acrescentado; Paraíso fiscal; Domínio/Área Científica::Ciências Sociais::Direito

The following review will be about cryptocurrencies, namely regarding its taxation, both in Portugal and other jurisdictions. After a brief framework of what are the general features of virtual currencies, the ways of taxing these assets will be studied and examined, to, finally, be able to answer the question that drives this dissertation: shall cryptocurrencies constitute a new form of tax haven? With a complicated and relatively new theme, we propose to analyze the most important aspects of cryptocurrency taxation, making reasonable comments and clarifying the fundamental question of the dissertation.