Tributação dos criptoativos

  • Manuel Luís Moura Jacob (Student)

Student thesis: Master's Thesis

Abstract

The present dissertation will attempt to explain the most important concepts, regarding the technologies under analysis, while dividing crypto assets in three groups. The subject demands a multidisciplinary approach. The use of anglicisms is inevitable, due to the lack of correspondent terms in Portuguese and to the risk that free translation may misrepresent the concepts. A comparative law study will be presented. The bulk of the work consists in the study of the taxation of the most important taxes in Portugal- IRS, IRC and IVA.
Date of Award2 Jun 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Bandeira (Supervisor)

Keywords

  • Blockchain
  • Cryptoassets
  • Capital gains
  • Income form a business-like activity

Designation

  • Mestrado em Direito

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