In an article entitled « Tour d’horizon de la fiscalité des monnaies virtuelles », (which translates as "Overview of the taxation of virtual currencies”) Benjamin Homo and Alexandre Chagneau analyze the take out from the OECD report on the taxation of virtual currencies. The report deciphers the issues facing States and the approaches adopted to address them, although many questions remain unanswered or are yet to be raised.

To read this complete article visit La Revue de Droit Fiscal (subscription required).