Now you have it, now you don’t taxing crypto : part 2 by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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OP 138-Bis/2024/114/11-1 Financing healthcare with earmarked taxes | OP 138-Bis/2024/114/11-2 MNEs navigating Pillar 2 | OP 138-Bis/2024/114/11-3 Digital barter taxes are good tax policy | OP 138-Bis/2024/114/11-4 Now you have it, now you don’t | OP 138-Bis/2024/114/1-2 Setting transfer prices in an unstable exchange rate environment | OP 138-Bis/2024/114/12 Tax Notes International | OP 138-Bis/2024/114/12-1 AI prompt engineering and the U.N. Model Treaty |
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Mohanad Salaimi, Lee A. Sheppard, and Lisa Zarlenga for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the second in a two-part series on the taxation of cryptoassets, Avi-Yonah examines the application of the wash sale rule to cryptoassets.
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