Abstract

https://ssrn.com/abstract=2888543
 


 



Taxation of Virtual Currency


Elizabeth Ruth Carter


Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

December 2016

Tax Planning International Review--Bloomberg BNA, December 2016

Abstract:     
In 2014 the Internal Revenue Service (‘‘IRS’’) announced that it intended to treat convertible virtual currency — like Bitcoin — as property for tax purposes. This article contemplates some of the potential tax consequences and pitfalls of treating convertible virtual currency as property rather than fiat currency.

Number of Pages in PDF File: 5

Keywords: Tax, International, bitcoin, virtual currency, digital asset

JEL Classification: H20, K34


Open PDF in Browser Download This Paper

Date posted:  

Suggested Citation

Carter, Elizabeth Ruth, Taxation of Virtual Currency (December 2016). Tax Planning International Review--Bloomberg BNA, December 2016. Available at SSRN: https://ssrn.com/abstract=2888543

Contact Information

Elizabeth Ruth Carter (Contact Author)
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center ( email )
446 Law Center Building
Baton Rouge, LA 70803
United States
HOME PAGE: http://www.law.lsu.edu/directory/profiles/elizabeth-r-carter/
Feedback to SSRN


Paper statistics
Abstract Views: 49
Downloads: 12