Matthias Luther, Florian S. Zawodsky (Ernst & Young GmbH, Germany)
Would it be a taxable transaction if two avatars decided to contract with each other for consideration? At least in the real world, in most jurisdictions, concepts of a sales or a value added tax exist and enjoy quite some popularity. Why not in a virtual world? Do ‘normal’ tax rules apply? Do we need special taxes for virtual worlds?
Source: kluwertaxblog.com
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