| 000 | 01102nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146224 _d146224 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220823130623.0 | ||
| 007 | ta | ||
| 008 | 220823t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969928 _aParsons, Shaun |
|
| 245 | 0 |
_a What's in a name? _bthe classification of "interest" on crypto-assets in South Africa and beyond _c Shaun Parsons |
|
| 500 | _aResumen. | ||
| 520 | _aDecentralized 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. | ||
| 650 | 7 |
_aCRIPTOMONEDA _963195 |
|
| 650 | 7 |
_aFINANZAS _944304 |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 7 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aSUDAFRICA _948505 |
|
| 773 | 0 |
_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 499-511 |
|
| 942 | _cART | ||