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.
BibTeX
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.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | SWI - Steuer und Wirtschaft International |
WU-Journal-Rating new | STRAT-C |
Language | German |
Title | Krypto-Assets im Fokus der EU – Regulierung und Informationsaustausch (DAC 8) als Schlüssel zu einer sicheren und effizienten Nutzung |
Volume | 2021 |
Number | 4 |
Year | 2021 |
Page from | 201 |
Page to | 205 |
Reviewed? | N |
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 |
DOI | n.a. |
Open Access | N |
Associations
- People
- Deichsel, Michael (Details)
- External
- Petritz, Michael (KPMG, Austria)
- Organization
- Accounting, Taxation and Auditing Group AB (Details)