Taxation of Crypto Assets - Couverture rigide

Couverture rigide

ISBN 10 : 9403523506 ISBN 13 : 9789403523507

Editeur : Kluwer Law International, 2020

Synopsis

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. This book – the only one to focus solely on the taxation of crypto assets – 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. 

Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, 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.

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. Reporting requirements and enforcement are also covered.

Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

Détails de l'édition

• Éditeur: Kluwer Law International
• Date d'édition: 2020
• Langue: anglais
• ISBN 10: 9403523506
• ISBN 13: 9789403523507
• Reliure: Relié
• Nombre de pages: 776
• Éditeur: Schmidt Niklas, Bernstein Jack, Richter Stefan, Zarlenga Lisa
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible