Taxation of virtual currency

Doctoral thesis OPEN
Bal, Aleksandra Marta;
  • Publisher: Institute of Tax Law and Economics, Faculty of Law, Leiden University
  • Subject: VAT | Digital economy | Virtual currency | Income taxation | Bitcoin | Electronic commerce

The Information Age has created a new concept of money – virtual currencies existing solely in the cyberspace in the form of intangible computer code. The most prominent virtual currency scheme, Bitcoin, grabbed the public attention as its value skyrocketed at the begin... View more
  • References (274)
    274 references, page 1 of 28

    Millions Trading Virtual Loot (Basic Books 2007).

    Businessweek, My Virtual Life (30 Apr. 2006), available at:


    £400,000 (18 Nov. 2010), available at:


    V. Lehdonvirta & M. Ernkvist, Knowledge Map of the Virtual Economy, p. XI (2011), available


    BBC News, Chinese Gamer Sentenced to Life (8 June 2005), available at:


    7 C. Dougherty, Bragg v. Linden: Virtual Property Rights Litigation, 9 E-Commerce Law & Policy 7 (2007).

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