A framework for understanding the taxation of digital tokens
As a relatively new area, the taxation of digital tokens can give rise to several dangerous misconceptions. This article lays out five propositions to counter these misconceptions: 1) digital tokens are not a single monolithic asset class attracting uniform tax treatment; 2) the common trichotomous...
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2022
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Online Access: | https://ink.library.smu.edu.sg/sol_research/3908 https://ink.library.smu.edu.sg/context/sol_research/article/5866/viewcontent/A_Framework_for_Understanding_the_Taxation_of_Digital_Tokens.pdf |
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Institution: | Singapore Management University |
Language: | English |