Specifics of cryptocurrencies from an accounting, tax and financial view in a globalized environment

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A89534" target="_blank" >RIV/60460709:41110/21:89534 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1051/shsconf/20219203014" target="_blank" >https://doi.org/10.1051/shsconf/20219203014</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1051/shsconf/20219203014" target="_blank" >10.1051/shsconf/20219203014</a>

Result language
angličtina
Original language name
Specifics of cryptocurrencies from an accounting, tax and financial view in a globalized environment
Original language description
The paper highlights the need for a uniform approach for the accounting and tax treatment of virtual currency by comparing the level of legal definitions and different approaches. The most elaborate legal implementation of this topic is in the Slovak Republic where the treatment of virtual currencies is included in the Accounting Act and the Income Tax Act. The Czech Republic approaches cryptocurrencies only on the basis of recommendations from the Ministry of Finance, which is not legally binding to obey. Germany has included cryptocurrencies in the Banking Act, the accounting definition is missing and the tax solution is in the Income Tax Act.
Czech name
—
Czech description
—

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
SHS Web of Conferences 92, 0 (2021) Globalization and its Socio-Economic Consequences 2020
ISBN
—
ISSN
2261-2424
e-ISSN
2261-2424
Number of pages
10
Pages from-to
1-10
Publisher name
SHS Web of Conferences, France
Place of publication
—
Event location
Rajecké Teplice, Slovakia
Event date
Oct 13, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)