Taxation of Virtual Wealth

Journal
Bal, A.M.
Germany; International; United States
Bulletin for International Taxation 2011 (Volume 65), No. 3
PriceUSD 45

Recently, online games and communities have experienced significant growth. This article explores the income tax consequences of virtual activities and attempts, inter alia, by considering the examples of the United States and Germany, to answer the question of whether or not earnings from online games and communities are taxable.