Tranzacțiile NFT: o nouă provocare fiscală a erei digitale
NFT Transactions: A New Challenge of the Digital Age
Author(s): Luisiana DobrinescuSubject(s): Law, Constitution, Jurisprudence, Fine Arts / Performing Arts, Civil Law, Law on Economics, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: C.H. Beck Publishing House - Romania
Keywords: NFT; tax regime; VAT; fraud; tax evasion; cripo-assets;
Summary/Abstract: Taxing NFTs generates a series of challenges determined by the nature of this unique digital asset and the possibility to gain control over NFT-related operations. This article explores the taxation regime of NFT operations as well as the risk that substantial money laundering and tax evasion acts lurk behind such fluid interfaces, thus giving way to the financing of illegal enterprises, including terrorism.
Journal: Curierul judiciar
- Issue Year: XXI/2022
- Issue No: 4
- Page Range: 215-219
- Page Count: 5
- Language: Romanian
- Content File-PDF