Titlebook: Bitcoin and Mobile Payments; Constructing a Europ Gabriella Gimigliano Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 Bitco

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Bitcoin and Mobile Payments978-1-137-57512-8Series ISSN 2662-5083 Series E-ISSN 2662-5091

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https://doi.org/10.1007/978-3-642-99294-0 treated as regular money, at least for purposes of VAT. The author addresses the implications of this decision and considers which VAT related questions are still left outstanding for Bitcoin. He concludes with some remarks about the VAT aspects of m-payments.

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https://doi.org/10.1007/978-3-662-29956-2d univocally frame this phenomenon. Nonetheless, the US legal theory is presently debating how to include Bitcoins into pre-existing “regulatory folders”, while the country’s judiciary is dealing with the first cases pertaining to Bitcoins. The reaction of the US legal system to this radical technol

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https://doi.org/10.1007/978-3-662-29956-2atory restrictions and/or regulatory uncertainty which govern m-payments and which are the most formidable barriers to expanding m-payments to the mass market. It focuses on the pioneering—mostly unregulated—model M-Pesa in Kenya, on one side, and on the US legal and regulatory framework, on the oth