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Taxation of Crypto Assets

Taxation of Crypto Assets

Author: Niklas Schmidt; Jack Bernstein; Stefan Richter; Lisa Zarlenga
Publisher: Kluwer Law International
ISBN: 9789403523507
Published In: November 2020
Format: Hardback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details
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