Now Taxable!
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Bitcoin: Passing Fad, Disruptive Technology? Either Way, It’s Now Taxable! презентация
Содержание
- 1. Bitcoin: Passing Fad, Disruptive Technology? Either Way, It’s Now Taxable!
- 2. Tom Hood, CPA, CITP, CGMA Tom Hood,
- 3. 4 Careers Bitcoin can Disrupt Bankers Cashiers Armored Car Drivers Accountants
- 4. Is Bitcoin a bubble? Source: CoinDesk
- 5. Bitcoin Theft Makes Headlines Bitcoin hit new
- 6. More Bad News: Apple removes Block Chain from App Store
- 7. Bitcoin Price 3/30/14 Down 43% since year-end Source: CoinDesk
- 8. How a Bitcoin Transaction Works Source: PC
- 9. How Bitcoins are Circulated & Used Source: GAO Report
- 10. Bitcoin Transaction Documentation Source: Bitcoin: A Peer-to-Peer
- 11. Congress, GAO, FBI, and Treasury Study Virtual
- 12. IRS Issues Virtual Currency Guidance on March 25, 2014
- 13. Three Types of Virtual Currency Systems Source:
- 14. Virtual Currency Tax Issues Taxpayer lack of
- 15. 7 Things to Know About Bitcoin Bitcoins
Tom Hood, CPA, CITP, CGMA Tom Hood, CPA, CITP, CGMA CEO MACPA www.macpa.org and Business Learning Institute (BLI) www.blionline.org http://www.linkedin.com/in/tomhood/ If there is a conversation about the future of
Слайд 2Tom Hood, CPA, CITP, CGMA
Tom Hood, CPA, CITP, CGMA
CEO
MACPA www.macpa.org
and
Business Learning
Institute (BLI) www.blionline.org
http://www.linkedin.com/in/tomhood/
If there is a conversation about the future of the profession, you're bound to hear Hood's name mentioned as one of the people leading the way.
– Accounting Today Magazine
Named the Second Most Influential in Accounting by Accounting Today Magazine 2013
Linked-In Top 150 Influencer
Top 25 Influencers in Learning & HR by HR Examiner
Top 25 Thought Leaders in Public Accounting by CPA Practice Adviser
Working on Learning Management with AICPA/CPA2Biz, Cloud Curriculum, Performance Management
Слайд 5Bitcoin Theft Makes Headlines
Bitcoin hit new low of $557.40 on news
of Mt. Gox (Japanese) Bitcoin Exchange theft of Bitcoins.
Слайд 10Bitcoin Transaction Documentation
Source: Bitcoin: A Peer-to-Peer Electronic Cash System
Could
this replace the general ledger for documenting transactions?
Слайд 11Congress, GAO, FBI, and Treasury
Study Virtual Currencies
Congress started studying the economic
and tax issues with a hearing by a Joint Economic Task Force on April 1, 2008 to the GAO report on May 15, 2013. The FBI, Treasury and the National Taxpayer Advocate all were investigating the fast growing economies of virtual goods and virtual currencies that started with World of Warcraft & Second Life.
Слайд 13Three Types of Virtual Currency Systems
Source: GAO Report
Generally not taxable
Most likely
taxable
Could have taxable issues
Слайд 14Virtual Currency Tax Issues
Taxpayer lack of knowledge about tax requirements
Uncertainty over
how to characterize income
Uncertainty over how to calculate basis for gains (capital gains / barter)
Challenges with third-party reporting (1099s)
Evasion
Uncertainty over how to calculate basis for gains (capital gains / barter)
Challenges with third-party reporting (1099s)
Evasion
Source: GAO Report
Слайд 157 Things to Know About Bitcoin
Bitcoins are created, traded and controlled
by the people
We’re definitely in a Bitcoin bubble
You can mine Bitcoins but the gold rush is over
Most major retailers don’t accept Bitcoins
Bitcoins aren’t protected or insured by anyone
Nobody knows who really created Bitcoin
Bitcoins aren’t the first virtual currency and won’t be the last
We’re definitely in a Bitcoin bubble
You can mine Bitcoins but the gold rush is over
Most major retailers don’t accept Bitcoins
Bitcoins aren’t protected or insured by anyone
Nobody knows who really created Bitcoin
Bitcoins aren’t the first virtual currency and won’t be the last
Source: PC World – 7 Things you need to know about Bitcoin by Alex Wawro
