What's in a name? the classification of "interest" on crypto-assets in South Africa and beyond Shaun Parsons
By: Parsons, Shaun
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Material type: 
ArticleSubject(s): CRIPTOMONEDA | FINANZAS | ECONOMÍA DIGITAL | IMPUESTOS | SUDAFRICA
In:
Intertax v. 50, n. 6-7, June-July 2022, p. 499-511Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/6/7-3 (Browse shelf) | Available | OP 2141/2022/6/7-3 |
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.
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