The taxation of cryptocurrency gains electrónico Vincent Ooi
By: Ooi, Vincent
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Material type: 
ArticlePublisher: 2021Subject(s): CRIPTOMONEDA | RENTA | IMPUESTOS | SINGAPUR
In:
Bulletin for International Taxation v. 75, n. 7, July 2021, p. 323-333Summary: Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, "all other income" or capital gains. It also considers the possibility of a presumption that individuals engaging in such transactions are gambling.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/7-2 (Browse shelf) | Available | BIT/2021/7-2 |
Disponible también en formato electrónico.
Resumen.
Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, "all other income" or capital gains. It also considers the possibility of a presumption that individuals engaging in such transactions are gambling.
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