: a new form of tax haven?

  • Maria Inês Lopes Cerqueira (Student)

Student thesis: Master's Thesis


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 Award2 Jun 2022
Original languageEnglish
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Bandeira (Supervisor)


  • Cryptocurrency
  • Taxation
  • Personal income taxes
  • Value added tax
  • Tax haven


  • Mestrado em Direito

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