International - Stateless Virtual Money in the Tax System
- Country:
- International
- Author:
- A. Bal
- Issue:
- European Taxation, 2013 (Volume 53), No 7
- Published:
- 12 June 2013
This note examines the phenomena of virtual money and distinguishes it from electronic currency. The author, in particular, looks at the tax consequences of virtual money in various contexts and early attempts by some states (Germany and the United States) to address this development.