Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Why this book?The emergence of crypto assets, particularly virtual currencies, and their implications for taxation puts a bright spotlight on existing tax measures and, perhaps, the need to develop new tax policies. The decentralized nature of crypto assets has given rise to several overarching issues that need to be addressed at a supranational level. Key issues discussed in this publication include those relating to the regulatory and governance framework, the transparency and reporting framework and the emergence of central bank digital currencies. From a national perspective, many jurisdictions have issued specific guidance or created targeted legislation to deal with certain crypto-asset transactions.However, the way in which these new challenges are addressed varies widely from country to country. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of tax measures implemented in different jurisdictions. Therefore, the income and capital gains tax implications of crypto-asset origination and extinction events, as well as the implications of using of crypto assets in investment and business transactions, are discussed from both a domestic and international perspective. The treatment of crypto assets in terms of VAT and other taxes, such as inheritance and gift taxes, is also discussed, and each author concludes by offering an outlook on the future of crypto-asset policy in their respective jurisdiction.The book comprises 36 national reports from countries across the globe, as well as three special reports on current developments in the field of crypto assets and is the outcome of the conference “Crypto Assets: Tax Law and Policy” that took place from 29 June 2023 to 1 July 2023 in Rust, Austria. More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of crypto assets, with a special focus on the current tax challenges in this field. The general report highlights the most important findings of the conference.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it