Deichsel, Michael, Petritz, Michael. 2021. Krypto-Assets im Fokus der EU – Regulierung und Informationsaustausch (DAC 8) als Schlüssel zu einer sicheren und effizienten Nutzung. SWI - Steuer und Wirtschaft International. 2021 (4), 201-205.

RIS

@ARTICLE{Deichsel2021,
title = {Krypto-Assets im Fokus der EU – Regulierung und Informationsaustausch (DAC 8) als Schlüssel zu einer sicheren und effizienten Nutzung},
author = {Michael Deichsel and Michael Petritz},
year = {2021},
doi = {n.a.},
url = {https://360.lexisnexis.at/d/artikel/krypto_assets_im_fokus_der_eu_regulierung_und_info/z_o_stz_2021_11_OeStZ_2021_11_428_b65cebaa54},
volume = {2021},
number = {4},
language = {DE},
pages = {201-205},
journal = {SWI - Steuer und Wirtschaft International},
abstract = {The term “virtual currencies” has recently been defined in the 5 th Anti-Money Laundering Directive and thus the operators of crypto exchanges are obligated to perform significant customer due diligence. Moreover, the EU has submitted a proposal to expand and improve the current cross-border exchange of information system to also cover crypto assets and e-money in the near future. Michael Deichsel and Michael Petritz provide information about both developments.},
}