학술논문
Cryptocurrencies: tax position in Ireland
Document Type
Journal Article
Author
Source
Ir. T.R. 2018, 31(2), 128-132
Subject
Language
English
ISSN
1649-7899
Abstract
Discusses the Irish tax treatment of Bitcoin and other cryptocurrencies. Notes the Revenue Commissioners guidance, compares the UK and other jurisdictions' approach, and examines Irish liability to corporation tax, capital gains tax and VAT.