The taxation of cryptocurrency gains electrónico Vincent Ooi
By: Ooi, Vincent.
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 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.