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Continually increasing payment volumes, the advent of new payment technologies and infrastructure, and continued change in consumer spending habits has seen the payments ecosystem grow exponentially in recent years. This has fuel led a raft of new providers, increased mergers and acquisitions activity, and expanded payments related regulation for the industry to navigate. We invite to you join our seminar on 11 April which will explore the key trends that we are seeing in the…
The Court of Justice of the European Union has ruled that the services of a Bitcoin exchange in exchanging Bitcoin for a traditional currency is exempt from VAT on the basis of the ‘currency’ exemption (Skatteverket v David Hedqvist Case C-264/14). VAT is imposed across the European Union Member States. To date, there has been no consistency of approach within the EU. In some places Bitcoin is subject to VAT; in others it is exempt.…
Norton Rose Fulbright’s global cryptocurrency team has produced a global legal and regulatory guide to cryptocurrencies. The guide will be issued in a series of chapters, published monthly: Introduction to cryptocurrencies; The legal nature of cryptocurrency; Insuring cryptocurrency risks; Taxation of cryptocurrencies; Cryptocurrency litigation risks; Taking security over cryptocurrency; Cryptocurrencies crime and compliance; and Regulation of cryptocurrencies.…