Cryptocurrency

: a new form of tax haven?

Abstract

The following review will be about cryptocurrencies, namely regarding its taxation, both in Portugal and other jurisdictions.
After a brief framework of what are the general features of virtual currencies, the ways of taxing these assets will be studied and examined, to, finally, be able to answer the question that drives this dissertation: shall cryptocurrencies constitute a new form of tax haven? With a complicated and relatively new theme, we propose to analyze the most important aspects of cryptocurrency taxation, making reasonable comments and
clarifying the fundamental question of the dissertation.

Date of Award	2 Jun 2022
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Bandeira (Supervisor)