Taxation of Crypto Assets

About this book:

Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply to them. The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. One of its kind, this book provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements.

What’s in this book:

Leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated:

sales;
exchanges;
receipt as remuneration;
forks;
airdrops;
mining;
staking;
initial coin offerings;
security token offerings; and
initial exchange offerings.

With a comprehensive overview of the tax rules regarding crypto assets in the most important jurisdictions, contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets.