Problems of taxation of income of Russian legal entities received from operations with cryptocurrencies carried out in foreign jurisdictions
The article analyzes the turnover of digital assets, which has acquired a global scale. In connection with the entry into circulation of digital assets, the UN and OECD called on countries to develop national legislation on regulation with regard to the cryptocurrency and themselves began to develop a legislative and fiscal framework. The analysis of the problem of regulation of a new asset by the fiscal authorities, which consists in the fact that all elements of the tax, the tax base, evaluation criteria, the range of persons, the application of the tax rate are not fully clear, is carried out on the example of the countries of the Russian Federation and Japan.