The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward

Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Abstract -- List of Abbreviations, Definitions and Acronyms -- Chapter 1: Introduction -- 1.1. Background -- 1.2. The research questions -- 1.3. Research method: The comparative method -- 1.4. Aims and outline of the...