The Institute for Austrian and International Tax Law in cooperation with the Doctoral Program in International Business Taxation organized the conference:

"Crypto Assets: Tax Law and Policy"

It took place from June 29 - July 1, 2023, in Rust (Burgenland), Austria.

Crypto assets are a digital representation of value that users can transfer, store or trade electronically. The emergence of crypto assets, and specifically virtual currencies, and their implication for taxation puts a bright spotlight on existing tax measures and perhaps the need to develop new tax policies. In recent years, many jurisdictions have issued specific guidance or created targeted legislation to deal with certain crypto-asset transactions. These measures are sometimes limited to virtual currencies (i.e. so-called “payment tokens” or “exchange tokens”). Some of these virtual currencies may be “asset-referenced tokens” in that they purport to maintain a stable value by referring to, for example, the value of one or more fiat currencies that are legal tender or other assets. Some may be “electronic money tokens” (“e-money”) whose main purpose is to be used as a means of exchange and that purports to maintain a stable value by referring to the value of a fiat currency that is legal tender.

Please find the conference program and questionnaire below:

Program

Questionnaire

Conference Proceedings

Gallery