An analysis of the income tax consequences of decentralized finance (DeFi) in a South African context and beyond electrónico Shaun Parsons and Hamman Schoonwinkel
By: Parsons, Shaun
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Contributor(s): Schoonwinkel, Hamman.
Material type: 
ArticleSubject(s): CRIPTOMONEDA | PRESTAMOS | RENTA | IMPUESTOS | CUMPLIMIENTO FISCAL | SUDAFRICA
In:
Bulletin for International Taxation v. 77, n. 8, August 2023, p. 320-330Summary: This study explores the income tax consequences of peer-to-peer crypto asset lending in decentralized finance (DeFi) transactions. The analysis highlights the complexity and potential uncertainty of these tax consequences, and raises considerations of classification and neutrality that may be important for jurisdictions to consider in their legislative responses.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/8-3 (Browse shelf) | Available | BIT/2023/8-3 |
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Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This study explores the income tax consequences of peer-to-peer crypto asset lending in decentralized finance (DeFi) transactions. The analysis highlights the complexity and potential uncertainty of these tax consequences, and raises considerations of classification and neutrality that may be important for jurisdictions to consider in their legislative responses.
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