International Coin Offerings and VAT Scope

Georges Cavalier () and Pablo Guédon ()
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Georges Cavalier: EDPL - Centre d'études et de recherches financières et fiscales - EDPL - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon
Pablo Guédon: UJML - Université Jean Moulin - Lyon 3 - Université de Lyon

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Keywords: ICO; Initial Coin Offering; Cryptocurrency; Cryptomonnaie; fiscalité directe; fiscalité comparée; Offre initiale de pièces (search for similar items in EconPapers)
Date: 2018
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Published in Revue Internationale des Services Financiers, 2018, 3, pp.24-32

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03463507

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