Add to ORKGThe Foreign Account Compliance Act (FATCA) was passed into law in 2010, the objective was to reduce offshore tax evasion. We examine one avenue left open for U.S. based taxpayers, namely cryptocurrencies. We study the short-term effect of FATCA on bitcoin trading volume, making use of available trading data between different fiat currencies to bitcoin. We document a statistically significant increase in bitcoin trading volume with British pound after the endorsement of FATCA. We argue that this is indirect evidence showing U.S. based taxpayers avoiding the information exchange under FATCA
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
With taxation of income being the most significant source of revenue, most national governments cons...
Abstract : Although guidance has previously been given in relation to the characterisation and taxat...
We study the short-term effect of the first global multilateral standard for automatic exchange of i...
In the age of incessant technological advancement, the phenomenon of decentralized cryptocurrency as...
This study describes the landscape of taxation in the crypto markets concerning U.S. taxpayers, and ...
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United S...
I describe the mechanisms by which cryptocurrencies — a subcategory of virtual currencies — could re...
This study aims to evaluate the existing anti-avoidance provisions contained in the Tax Administrati...
Tax evasion has been happening for decades, but after the highly publicized cases with two foreign b...
The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States t...
Cryptocurrency taxation is a set of taxes on cryptocurrencies in a particular jurisdiction that are ...
Foreign Account Tax Compliance Act (FATCA) has become one of the most controversial policies in the ...
Since 2008, the emergence of the cryptocurrency market has had a considerable influence on the finan...
Virtual currencies are online payment systems that may function as real currencies but are not issue...
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
With taxation of income being the most significant source of revenue, most national governments cons...
Abstract : Although guidance has previously been given in relation to the characterisation and taxat...
We study the short-term effect of the first global multilateral standard for automatic exchange of i...
In the age of incessant technological advancement, the phenomenon of decentralized cryptocurrency as...
This study describes the landscape of taxation in the crypto markets concerning U.S. taxpayers, and ...
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United S...
I describe the mechanisms by which cryptocurrencies — a subcategory of virtual currencies — could re...
This study aims to evaluate the existing anti-avoidance provisions contained in the Tax Administrati...
Tax evasion has been happening for decades, but after the highly publicized cases with two foreign b...
The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States t...
Cryptocurrency taxation is a set of taxes on cryptocurrencies in a particular jurisdiction that are ...
Foreign Account Tax Compliance Act (FATCA) has become one of the most controversial policies in the ...
Since 2008, the emergence of the cryptocurrency market has had a considerable influence on the finan...
Virtual currencies are online payment systems that may function as real currencies but are not issue...
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
With taxation of income being the most significant source of revenue, most national governments cons...
Abstract : Although guidance has previously been given in relation to the characterisation and taxat...