Tax and Technology
1. Aufl. 2023
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S. 3301. Introduction
“What makes innovative thinking happen? … I think it is a mindset. You have to decide.”
Elon Musk
Currently, all human beings are more aware that science advances by leaps and bounds. Somehow, all the people who live in this world and in these times are witnessing the change towards a new era: The technology era.
Along the same lines, the world is currently highly globalized and, due to the increased use of blockchain technology and computer systems, it is also less and less dependent on the physical representation of value. In the same way, there is a natural detachment from financial intermediaries and the need of being dependent on them.
Regarding the blockchain, indeed, cryptocurrencies, non-fungible tokens (NFTs), and other crypto assets are its main, most developed, and best-known applications. And, additionally, the author of this investigation is indicating this because, considering the global market for these digital assets and their new types of transactions, figures surrounding billions of dollars are reached. This is a response to the fact that these elements are increasingly used as means of payment and to the particular but key massification of new (or, as ...