Browsing RJA Bakalaura darbi / RGSL Bachelor Thesis by Author "Maņuka, Jeļena"
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VAT treatment of virtual currencies in the European Union: regulatory challenges and proposals
Maņuka, Jeļena (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 ...