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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2021
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sg-smu-ink.sol_research-52582021-12-24T04:01:17Z The taxation of cryptocurrency gains OOI, Vincent 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 transactions are gambling. 2021-07-01T07:00:00Z text application/pdf 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 http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Taxation Taxation Law Tax Law Cryptocurrencies Digital Tokens Singapore Asian Studies Business Organizations Law Tax Law |
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Singapore Management University |
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Asia |
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Singapore Singapore |
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SMU Libraries |
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Taxation Taxation Law Tax Law Cryptocurrencies Digital Tokens Singapore Asian Studies Business Organizations Law Tax Law |
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Taxation Taxation Law Tax Law Cryptocurrencies Digital Tokens Singapore Asian Studies Business Organizations Law Tax Law OOI, Vincent The taxation of cryptocurrency gains |
| description |
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 transactions are gambling. |
| format |
text |
| author |
OOI, Vincent |
| author_facet |
OOI, Vincent |
| author_sort |
OOI, Vincent |
| title |
The taxation of cryptocurrency gains |
| title_short |
The taxation of cryptocurrency gains |
| title_full |
The taxation of cryptocurrency gains |
| title_fullStr |
The taxation of cryptocurrency gains |
| title_full_unstemmed |
The taxation of cryptocurrency gains |
| title_sort |
taxation of cryptocurrency gains |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2021 |
| url |
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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