Toolkit for the evaluation of crypto tax risks (Outline)

• Main Author: OOI, Vincent
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2023
• Subjects: Taxation; taxation law; tax law; cryptocurrencies; digital tokens; Banking and Finance Law; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/sol_research/4322; https://ink.library.smu.edu.sg/context/sol_research/article/6280/viewcontent/Toolkit_for_the_Evaluation_of_Crypto_Tax_Risks__Outline___1_.pdf
• Institution: Singapore Management University

This Toolkit seeks to provide a practical, structured framework for the identification and assessment of crypto tax risks that can be used by tax administrations. It has three main parts. Firstly, an introduction to the Toolkit and how it should be used. Secondly, a series of questionnaires to complete. Thirdly, a commentary to provide additional context and details on each part of the Toolkit and its application. As tax administrations go through the questionnaires, they can rely on the Commentary to complement their existing knowledge and expertise to accurately identify the crypto tax risks facing their domestic tax systems.