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VAT treatment of virtual currencies in the European Union: regulatory challenges and proposals
(Riga Graduate School of Law, 2022)
Nowadays, the EU tax governance of virtual currencies is considered to be partial or incomplete. The research seeks to evaluate the contemporary VAT regime’s effectiveness in regard to virtual currency related operations ...
European Union’s approach to VAT taxation of crypto assets
(Riga Graduate School of Law, 2023)
In the past decade, Crypto assets have emerged as a relatively new and popular phenomenon. Cryptocurrencies and non-fungible tokens (NFTs) are the most commonly known Crypto assets. Cryptocurrencies are widely used for ...