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DC Field | Value | Language |
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dc.date.accessioned | 2021-02-26T18:33:42Z | - |
dc.date.available | 2021-02-26T18:33:42Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Tanti, E. (2020). Regulating a revolution: a study into the viability of an international system for the indirect tax treatment of ICOs (Master's dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/70107 | - |
dc.description | LL.M.EUR.BUSINESS LAW | en_GB |
dc.description.abstract | The rise of Initial Coin Offerings has increasingly overshadowed the traditional IPOs and crowdfunding campaigns. This coupled with the increasing amounts of new virtual currencies which are emerging has made it of paramount importance to ensure an effective regulatory framework. In most jurisdictions however, the tax treatment of such fundraising mechanisms are in a grey area. Without such certainty the incentive to engage in ICOs is dwindling. Furthermore, a repercussion of the legal certainty is that ICO funded companies may struggle to meet their indirect tax obligations or that the likelihood of tax avoidance and evasion based on ICOs will increase. Therefore, the main objective of this thesis is to delve into how tokens are being treated from an indirect tax perspective and to point out how international coordination should be put in place. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Finance -- Technological innovations | en_GB |
dc.subject | Cryptocurrencies -- Law and legislation | en_GB |
dc.subject | Securities | en_GB |
dc.subject | Indirect taxation -- Law and legislation | en_GB |
dc.title | Regulating a revolution : a study into the viability of an international system for the indirect tax treatment of ICOs | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Laws. Department of European & Comparative Law | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Tanti, Enya (2020) | - |
Appears in Collections: | Dissertations - FacLawEC - 2020 Dissertations - MA - FacLaw - 2020 |
Files in This Item:
File | Description | Size | Format | |
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20MEBL004.pdf Restricted Access | 1.31 MB | Adobe PDF | View/Open Request a copy |
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