The Tax Treatment of the Metaverse Economy And the Potential for a New Offshore Tax Haven

Jeffrey Owens; Nathalia Araujo Lage E Oliveira Costa

The Tax Treatment of the Metaverse Economy And the Potential for a New Offshore Tax Haven

Jeffrey Owens, Nathalia Araujo Lage E Oliveira Costa

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article

Abstract

In this article, Owens and Costa consider how the development of the metaverse,
cryptocurrencies, and non-fungible tokens could fundamentally change established tax concepts and the way tax compliance functions.

Original language	English
Pages (from-to)	6
Number of pages	15
Journal	Tax Notes International
Volume	107
Publication status	Published - 1 Aug 2022

Cite this

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The Tax Treatment of the Metaverse Economy And the Potential for a New Offshore Tax Haven

Abstract

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