Quotation 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


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.

Tags

Press 'enter' for creating the tag

Publication's profile

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)
Google Scholar: Search