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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2021
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| 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 |