Transfer pricing and crypto assets

• Main Authors: OOI, Vincent, RITTER, Ilka
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2023
• Subjects: Taxation; taxation law; tax law; cryptocurrencies; digital tokens; transfer pricing; Banking and Finance Law; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/sol_research/4339
• Institution: Singapore Management University

Our chapter starts off with a brief introduction to crypto assets, explaining the underlying technology and providing a basic overview of their classification. It then looks at a range of common tax and transfer pricing issues that may arise over the course of the “life-cycle” of a crypto asset.One...