The taxation of cryptocurrency gains

The taxation of cryptocurrency gains

Taking 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...

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Bibliographic Details
Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
Taxation
Taxation Law
Tax Law
Cryptocurrencies
Digital Tokens
Singapore
Asian Studies
Business Organizations Law
Online Access:https://ink.library.smu.edu.sg/sol_research/3300
https://ink.library.smu.edu.sg/context/sol_research/article/5258/viewcontent/A050._The_Taxation_of_Cryptocurrency_Gains.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/sol_research/3300
https://ink.library.smu.edu.sg/context/sol_research/article/5258/viewcontent/A050._The_Taxation_of_Cryptocurrency_Gains.pdf

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