Iryna Stepanova
International double taxation and legality of crypto currencies: effectiveness of tax administrations from the human rights perspective
Summary
The scope of this article is on the issue of double taxation and double non-taxation with an addition of cryptocurrencies developments. Apart from the double taxation problem, the first half of the article is focused on the legality of cryptocurrencies as well as readiness to confront cryptocurrencies operations by governments, tax administrations and legal entities. And the second part represents a research on issues of legal information sharing, legal interpretation, and precedent interpretation. Description of double taxation problems and Bitcoin concept is introduced for the further benefit of taxpayers and tax administrations, and as a weighty argument for establishment of an International Tax Court.
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Key words: tax law, tax