The Tax Law Perspective in Cryptocurrencies

Author

Dr. Roland A. Pfister

Dr. Roland A. Pfister

Introduction

The development and use of blockchain technology has been so increasingly dynamic that it is difficult to predict future trends from a tax law perspective. Therefore, this article provides an overview of selected tax issues arising in connection with cryptocurrencies and the underlying blockchain technology from a Swiss tax perspective and addresses selected topics that have either been subject to review and discussion by Swiss tax authorities or that have generated discussion amongst tax experts. Publiziert in: IFZ Blog und IFZ Investment Blog   

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