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Taxation of Crypto Assets by SCHMIDT

Taxation of Crypto Assets

Edited by Niklas Schmidt, Jack Bernstein, Stefan Richter, Lisa Zarlenga
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Overview

About this book:

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.

Publish Date 11/30/2020
Product Line Kluwer Law International
ISBN 9789403523507
SKU 10083744-0001
Table of Contents

Editors

Contributors

Introduction

Taxation of Crypto Assets: Argentina
Leandro M. Passarella

Taxation of Crypto Assets: Australia
Robert Yunan & Wendy Lim

Taxation of Crypto Assets: Austria
Niklas J.R.M. Schmidt

Taxation of Crypto Assets: Belgium
Gerd D. Goyvaerts & Stephanie Gabriel

Taxation of Crypto Assets: Brazil
Raquel Novais & Alina Miyake

Taxation of Crypto Assets: Canada
Saam Nainifard & Angelo Gentile

Taxation of Crypto Assets: Cayman Islands
Bradley Kruger & Michael Robinson

Taxation of Crypto Assets: China
David Dingfa Liu

Taxation of Crypto Assets: Colombia
Monica Reyes Rodriguez

Taxation of Crypto Assets: Cyprus
Elias Neocleous

Taxation of Crypto Assets: Denmark
Anders Oreby Hansen

Taxation of Crypto Assets: Finland
Antti Lehtimaja

Taxation of Crypto Assets: France
Michel Collet & Matthieu Sabonnadiere

Taxation of Crypto Assets: Germany
Stefan Richter

Taxation of Crypto Assets: Gibraltar
Vikram Nagrani

Taxation of Crypto Assets: Greece
Theodoros Skouzo

Taxation of Crypto Assets: Hong Kong
Vivien Chan

Taxation of Crypto Assets: Hungary
Pál Jalsovszky & Ákos Baráti

Taxation of Crypto Assets: India
Aseem Chawla, Suvrat Mehta, Tapasi Sharma & Harshit Khandar

Taxation of Crypto Assets: Ireland
Kevin Smith & Tomás Bailey

Taxation of Crypto Assets: Israel
Miri Bickel

Taxation of Crypto Assets: Italy
Raul-Angelo Papotti & Gian Gualberto Morgigni

Taxation of Crypto Assets: Japan
Yushi Hegawa

Taxation of Crypto Assets: Luxembourg
Johan Leonard & Roberto de Castro Mendonca

Taxation of Crypto Assets: Malta
Nicholas Warren & Reuben Buttigieg

Taxation of Crypto Assets: Mexico
Ricardo Leon Santacruz & Jorge Lopez Lopez

Taxation of Crypto Assets: Netherlands
Pepijn Pinkse & Margriet Lukkien

Taxation of Crypto Assets: New Zealand
Barney Cumberland

Taxation of Crypto Assets: Norway
Joachim M. Bjerke & Benjamin J. Hamnes

Taxation of Crypto Assets: Poland
Joanna Prokurat

Taxation of Crypto Assets: Portugal
Diogo Ortigão Ramos & João Pedro Russo

Taxation of Crypto Assets: Russia
Daria Romanova

Taxation of Crypto Assets: Singapore
Gurbachan Singh, Ban Su Mei, Alicia Lim & Foo Yong Lim

Taxation of Crypto Assets: South Africa
Emil Brincker, Louis Botha & Louise Kotze

Taxation of Crypto Assets: South Korea
Maria Chang

Taxation of Crypto Assets: Spain
Álvaro de la Cueva & Juan Camilo Sánchez

Taxation of Crypto Assets: Switzerland
Nils Harbeke

Taxation of Crypto Assets: United Kingdom
Ben Fryer & Bridget English

Taxation of Crypto Assets: United States of America
Lisa M. Zarlenga

Volumes