Parsons, Shaun
What's in a name? the classification of "interest" on crypto-assets in South Africa and beyond / Shaun Parsons
Resumen.
Decentralized finance (DeFi) represents a specific application of crypto-asset technology that has made significant advancements in adoption. This study considers whether income or expenditure arising in specific DeFi transactions might be classified as interest in terms of South African income tax legislation as well as within the international tax context.
CRIPTOMONEDA
FINANZAS
ECONOMÍA DIGITAL
IMPUESTOS
SUDAFRICA
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 499-511
What's in a name? the classification of "interest" on crypto-assets in South Africa and beyond / Shaun Parsons
Resumen.
Decentralized finance (DeFi) represents a specific application of crypto-asset technology that has made significant advancements in adoption. This study considers whether income or expenditure arising in specific DeFi transactions might be classified as interest in terms of South African income tax legislation as well as within the international tax context.
CRIPTOMONEDA
FINANZAS
ECONOMÍA DIGITAL
IMPUESTOS
SUDAFRICA
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 499-511