| 000 | 01067nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144763 _d144763 |
||
| 003 | ES-MaIEF | ||
| 005 | 20211005122345.0 | ||
| 007 | ta | ||
| 008 | 211005t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967041 _aOoi, Vincent |
|
| 245 | 4 |
_aThe taxation of cryptocurrency gains _helectrónico _c Vincent Ooi |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aTaking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, "all other income" or capital gains. It also considers the possibility of a presumption that individuals engaging in such transactions are gambling. | ||
| 650 | 7 |
_963195 _aCRIPTOMONEDA |
|
| 650 | 7 |
_aRENTA _950200 |
|
| 650 | 7 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_948432 _aSINGAPUR |
|
| 773 | 0 |
_9165833 _oBIT/2021/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 7, July 2021, p. 323-333 |
|
| 942 | _cRE | ||