Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?

In this article, the authors explore some international tax concerns revolving around Swiss blockchain foundations, with a focus on the risk of triggering a permanent establishment where the resources working for such organizations are located and the need to determine an appropriate remuneration, in compliance with articles 5 and 7 of the OECD Model. In doing so, the authors envisage the need for revisiting the applicable tax framework, more in line with decentralized ways of working.

Authors

Publication Details

Journal
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Published
2024-10-08
DOI
https://doi.org/10.59403/2s0zqgv
Citations
1
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.95
Controls
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article

Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?

D. Frescurato, R. Sommariva
1 citations
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Corporate Taxation and Avoidance
0.95
article

Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?

D. Frescurato, R. Sommariva
article en
1 citations

Abstract

In this article, the authors explore some international tax concerns revolving around Swiss blockchain foundations, with a focus on the risk of triggering a permanent establishment where the resources working for such organizations are located and the need to determine an appropriate remuneration, in compliance with articles 5 and 7 of the OECD Model. In doing so, the authors envisage the need for revisiting the applicable tax framework, more in line with decentralized ways of working.

Finance and Capital Markets (formerly Derivatives & Financial Instruments)Vol. 25(3)
Openalex Percentile: Top 19%
Corporate Taxation and Avoidance
0.95
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Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea? — D. Frescurato, R. Sommariva · Finance and Capital Markets (formerly Derivatives & Financial Instruments) (2024) | TGRS Research Map | TGRS