Taxation of Crypto Assets, currently in its second edition, is a book – the only one to focus solely on the taxation of crypto assets – that provides a detailed country-by-country analysis of how the tax law of forty-one countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. 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.
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:
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. Reporting requirements and enforcement are also covered.
How this will help you:
Tax law, as it applies to crypto assets, is still relatively new and continues to evolve. The first edition of this book has been welcomed as a premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. The second edition provides updated and expanded guidance. This book provides tax lawyers dealing with crypto assets comprehensive, practical guidance on how to comply with the tax laws of multiple jurisdictions.
