Regulating a new phenomenon examining the legal nature and taxation of cryptocurrencies in Australia and Singapore Evgeny Guglyuvatyy
By: Guglyuvatyy, Evgeny
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Material type: 
ArticlePublisher: 2020Subject(s): CRIPTOMONEDA | IMPUESTOS | AUSTRALIA | SINGAPUR | DERECHO COMPARADO
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 351-367Summary: This article discusses the legal nature and taxation of cryptocurrencies in Australia and compares it with Singapore. Singapore as well as Australia is a developed country in relation to the digital economy and e-commerce and one of the leaders in global digital transformation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 1867/2020/3-4 (Browse shelf) | Available | OP 1867/2020/3-4 |
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| OP 1867/2020/3-1 Solving subdiv 360-A’s 'affiliate’ problem | OP 1867/2020/3-2 The single entity rule | OP 1867/2020/3-3 The taxation of capital gains in trusts after Bamford | OP 1867/2020/3-4 Regulating a new phenomenon | OP 1867/2020/3-5 Getting the priorities right | OP 1867/2020/3-6 Voluntary tax disclosures and corporate tax avoidance | OP 1867/2020/3-7 Tear down and rebuild, or retrofit? |
Resumen.
This article discusses the legal nature and taxation of cryptocurrencies in Australia and compares it with Singapore. Singapore as well as Australia is a developed country in relation to the digital economy and e-commerce and one of the leaders in global digital transformation.
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