Guidelines in Relation to Distributed Ledger Technology (DLT)

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Guidelines
concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and
the Duty and Documents and Transfers Act were published by the Commissioner for
Revenue.

Download the respective files
through the links below;

Guidelines
on Income Tax Treatment in Relation to Distributed Ledger Technology (DLT)

Guidelines
for the purpose of the Duty on Documents & Transfers in Relation to DLT

Guidelines
on VAT Treatment in Relation to Distributed Ledger Technology (DLT)

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