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 |
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| OP 2141/2022/6/7 Intertax | OP 2141/2022/6/7-1 The world split in two and the future of the international tax system | OP 2141/2022/6/7-2 The fundamental freedoms and the taxation of dividends received by non-resident investment funds | OP 2141/2022/6/7-3 What's in a name? | OP 2141/2022/6/7-4 Is the inheritance and gift tax a reasonable alternative for the net wealth tax? | OP 2141/2022/6/7-5 Is there a need for a directive on Pillar Two? | OP 2141/2022/6/7-6 The implementation of the ATAD in Italy |
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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