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The modern digital world is developing very quickly. New technologies, new forms of cooperation, and, therefore, new forms of payments are developed. In the conditions of quick increase of popularity and distribution of Blockchain, legal regulation of cryptocurrencies is nonsense and an attempt to catch up with progress, which overtakes the development of the existing state institutes. As a result, over the last five years of “cryptofever”, there appeared no comprehensive and integrated normative and legal base that would take into account all aspects of limitations for identifying the participants of financial operations. The task of the research is to determine the status of cryptocurrency or digital financial asset and determine the specifics of its taxation, based on geographic location of investor. As of now, there are three main models of taxation: Income tax, Company or Corporate tax, Capital gain tax. |
