Parsons, Shaun
An analysis of the income tax consequences of decentralized finance (DeFi) in a South African context and beyond electrónico / Shaun Parsons and Hamman Schoonwinkel
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This study explores the income tax consequences of peer-to-peer crypto asset lending in decentralized finance (DeFi) transactions. The analysis highlights the complexity and potential uncertainty of these tax consequences, and raises considerations of classification and neutrality that may be important for jurisdictions to consider in their legislative responses.
CRIPTOMONEDA
PRESTAMOS
RENTA
IMPUESTOS
CUMPLIMIENTO FISCAL
SUDAFRICA
Schoonwinkel, Hamman
Bulletin for International Taxation 0007-4624 v. 77, n. 8, August 2023, p. 320-330
An analysis of the income tax consequences of decentralized finance (DeFi) in a South African context and beyond electrónico / Shaun Parsons and Hamman Schoonwinkel
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This study explores the income tax consequences of peer-to-peer crypto asset lending in decentralized finance (DeFi) transactions. The analysis highlights the complexity and potential uncertainty of these tax consequences, and raises considerations of classification and neutrality that may be important for jurisdictions to consider in their legislative responses.
CRIPTOMONEDA
PRESTAMOS
RENTA
IMPUESTOS
CUMPLIMIENTO FISCAL
SUDAFRICA
Schoonwinkel, Hamman
Bulletin for International Taxation 0007-4624 v. 77, n. 8, August 2023, p. 320-330