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Taxation of Crypto Assets

Taxation of Crypto Assets

  • 作者:
  • 出版商: Kluwer Law International
  • ISBN: 9789403523507
  • 出版时间 November 2020
  • 规格: Hardback , 776 pages
  • 适应领域: Argentina, Australia, Austria, Belgium, Brazil, Canada, Cayman Islands, China, Colombia, Cyprus, Denmark, Finland, France, Germany, Gibraltar, Greece, Hong Kong, Hungary, India, International, Ireland, Israel, Italy, Japan, Luxembourg, Malta, Mexico, Netherlands, New Zealand, Norway, Poland, Russia, Singapore, South Africa, South Korea, Spain, Switzerland, U.K., U.S. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,432.20

¥1,389.23 Save ¥42.97 (3%)

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  • 描述 
  • 大纲 
  • 详细

    Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply to them. The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. One of its kind, this book provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements.

    What’s in this book:

    Leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated:

    • sales;
    • exchanges;
    • receipt as remuneration;
    • forks;
    • airdrops;
    • mining;
    • staking;
    • initial coin offerings;
    • security token offerings; and
    • initial exchange offerings.

    With a comprehensive overview of the tax rules regarding crypto assets in the most important jurisdictions, contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets.

    How this will help you:

    Tax law, as it applies to crypto assets, is new and continues to evolve. Providing an improved understanding of the policy choices that countries make in dealing with the taxation of this new technology, this book will be of practical guidance to tax lawyers on how to comply with the tax laws of multiple jurisdictions and will be welcomed as the premier resource by tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices.

  • Editors

    Contributors

    Overview

    List of Abbreviations

    Introduction
    Jack Bernstein, Marta Cura, André Geest, Saam Nainifard, Daniel Resas, Stefan Richter, Niklas Schmidt & Lisa Zarlenga

    Country Reports

    Argentina
    Leandro M. Passarella 

    Australia
    Robert Yunan & Wendy Lim

    Austria
    Niklas Schmidt

    Belgium
    Gerd D. Goyvaerts & Stephanie Gabriel

    Brazil
    Raquel Novais & Alina Miyake

    Canada
    Saam Nainifard & Angelo Gentile

    Cayman Islands
    Bradley Kruger & Michael Robinson

    China
    David Dingfa Liu

    Colombia
    Monica Reyes Rodriguez

    Cyprus
    Elias Neocleous

    Denmark
    Anders Oreby Hansen

    Finland
    Antti Lehtimaja

    France
    Michel Collet & Matthieu Sabonnadiere

    Germany
    Stefan Richter

    Gibraltar
    Vikram Nagrani

    Greece
    Theodoros Skouzos

    Hong Kong
    Vivien Chan

    Hungary
    Pál Jalsovszky & Ákos Baráti

    India
    Aseem Chawla, Suvrat Mehta & Tapasi Sharma

    Ireland
    Kevin Smith & Tomás Bailey

    Israel
    Miri Bickel & Doron Mutai

    Italy
    Raul-Angelo Papotti & Gian Gualberto Morgigni

    Japan
    Yushi Hegawa

    Luxembourg
    Johan Leonard & Roberto de Castro Mendonça 

    Malta
    Nicholas Warren & Reuben Buttigieg

    Mexico
    Ricardo Leon Santacruz & Jorge Lopez Lopez

    New Zealand
    Barney Cumberland

    Norway
    Joachim M. Bjerke & Benjamin J. Hamnes

    Poland
    Joanna Prokurat

    Portugal
    Diogo Ortigão Ramos & João Pedro Russo

    Russia
    Daria E. Romanova

    Singapore
    Gurbachan Singh, Ban Su Mei, Alicia Lim & Foo Yong Lim

    South Africa
    Emil Brincker, Louis Botha & Louise Kotze

    South Korea
    Maria Chang

    Spain
    Álvaro de la Cueva & Juan Camilo Sánchez

    Switzerland
    Nils Harbeke

    The Netherlands
    Pepijn Pinkse & Margriet Lukkien

    United Kingdom
    Ben Fryer & Bridget English

    United States of America
    Lisa Zarlenga

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