Mensuel de novembre 2022 - Informatique financière

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Potential transfer pricing implications of the upcoming MiCA Regulation for crypto-asset service providers
By Eduardo MEDINA, Davide BRUSCOLINI Romain SWERTVAEGER, EY Luxembourg   Crypto-asset service providers (CASPs) have received large investments to support their growth, and consequently the value of that business has been subject to a significant increase over the last years, drawing the attention of public, governmental institutions and regulators. As a result, a new regulatory framework at European Union (EU) level, expected to change the rules of the game for CASPs, is facing latest steps of its implementation process.   Known as MiCA (or MiCAR), the new regulatory framework for crypto-assets will have major implications for the industry, as well as on taxation and transfer pricing (TP). While tax administrations are at an early stage of...
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