000 01112nab a2200241 c 4500
999 _c143125
_d143125
003 ES-MaIEF
005 20201104115859.0
007 ta
008 201104s2020 at ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _963817
_aGuglyuvatyy, Evgeny
245 0 _aRegulating a new phenomenon
_bexamining the legal nature and taxation of cryptocurrencies in Australia and Singapore
_c Evgeny Guglyuvatyy
260 _c2020
500 _aResumen.
520 _aThis article discusses the legal nature and taxation of cryptocurrencies in Australia and compares it with Singapore. Singapore as well as Australia is a developed country in relation to the digital economy and e-commerce and one of the leaders in global digital transformation.
650 7 _aCRIPTOMONEDA
_963195
650 _aIMPUESTOS
_943879
650 4 _932206
_aAUSTRALIA
650 4 _948432
_aSINGAPUR
650 4 _941877
_aDERECHO COMPARADO
773 0 _9163705
_oOP 1867/2020/3
_tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform
_w(IEF)103415
_x 0812-695X
_gv. 35, n. 3, 2020, p. 351-367
942 _cART