Lily Zechner

University of Graz - Department of Tax and Fiscal Law

Research and teaching assistant, PhD candidate

Universitaetsstrasse 15/B2

Graz, 8010

Austria

SCHOLARLY PAPERS

2

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789

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (2)

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1.

Bitcoin-Miner Als Prosumer: Eine Frage Staatlicher Regulierung? Dargestellt Am Beispiel Des Glücksspielrechts (Legal and Regulatory Aspects of Bitcoin Mining as a Form of Prosuming)

Austrian Law Journal 2017, 188-223
Number of pages: 35 Posted: 19 Sep 2017 Last Revised: 05 Aug 2018
Tina Ehrke-Rabel, Iris Eisenberger, Elisabeth Hödl and Lily Zechner
University of Graz - Department of Tax and Fiscal Law, University of Graz, Independent and University of Graz - Department of Tax and Fiscal Law
Downloads 579 (87,350)
Citation 2

Abstract:

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Bitcoin, Cryptocurrency, Virtual Currency, Digital Currency, Mining, Blockchain, Regulation, Distributed Ledger, Taxation, Kryptowährung, Virtuelle Währung, Digitale Währung, Regulierung, Distribuiertes System, Besteuerung

2.

Taxing Profit and Consumption in Market Jurisdictions: Equity and Administrability in the Digital Era

Graz Law Working Paper No 06-2021
Number of pages: 54 Posted: 01 Jun 2021 Last Revised: 21 Dec 2021
Stefan Hammerl and Lily Zechner
University of Graz – Department of Tax and Fiscal Law and University of Graz - Department of Tax and Fiscal Law
Downloads 210 (264,843)

Abstract:

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VAT, Digital Platforms, International Taxation, Corporate Income Taxation, Destination Principle, Digital Taxes, Pillar One, Statutory Presumptions and Proxies