@article{cavalier:hal-03463507, TITLE = {{International Coin Offerings and VAT Scope}}, AUTHOR = {Cavalier, Georges and Gu{\'e}don, Pablo}, URL = {https://hal-univ-lyon3.archives-ouvertes.fr/hal-03463507}, JOURNAL = {{Revue Internationale des Services Financiers}}, PUBLISHER = {{Larcier}}, NUMBER = {3}, PAGES = {24-32}, YEAR = {2018}, KEYWORDS = {ICO ; Initial Coin Offering ; Cryptocurrency ; Cryptomonnaie ; fiscalit{\'e} directe ; fiscalit{\'e} compar{\'e}e ; Offre initiale de pi{\`e}ces}, HAL_ID = {hal-03463507}, HAL_VERSION = {v1}, }