Taxing the Blockchain: How Cryptocurrencies Thwart International Tax Policy

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Date

2019-06-19

Authors

Molloy, Benjamin

Journal Title

Journal ISSN

Volume Title

Publisher

University of Oregon School of Law

Abstract

This Comment will examine the underlying technology behind cryptocurrencies and the inherent regulatory challenges the technology produces. It will focus primarily upon the anonymous nature of cryptocurrency transactions, the international structure of cryptocurrency markets, and the current tax framework governing cryptocurrencies.

Description

26 pages

Keywords

Virtual currencies, Tax law, International law, Global economy, China, United States, Cryptocurrencies

Citation

20 OR. REV. INT'L L. 623