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Pre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax law
Marcel R Jung of MLL Legal analyses the perspectives of two Swiss federal governmental bodies – along with several academic and legal sources – on the taxation of rewards earned by blockchain trans-action validators.
United states
Mirjam eggen
Avi yonah salaimi
Reutlinger kaiser
Omri marian
Sebastian gobat
Crone kessler angstmann
Joshua jarrett
Abraham sutherland
Tax administration
York state bar association see report no
Federal tax administration
Federal department
Swiss tax conference
New york state bar association
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