VAT and Blockchain: Challenges and Opportunities Ahead

被引：0
|
作者：
Merkx, Madeleine [1 ,2 ]
机构：
[1] Tax Res Ctr BDO Tilburg, Tilburg, Netherlands
[2] Erasmus Univ, Indirect Taxes, Rotterdam, Netherlands
来源：
EC TAX REVIEW | 2019年 / 28卷 / 02期
关键词：
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
Blockchain is best known as the technology behind the popular cryptocurrency bitcoin, but the application of blockchain is much broader. In this article the author outlines opportunities and challenges for application of blockchain in VAT. She also analyses in detail what aspects of the VAT legislation and its implementation may be affected by blockchain in the future.
引用
收藏
页码：83 / 89
页数：7
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