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Edited by: Mark Arnold KC, Simon Mortimore KC
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Taxation of Crypto Assets

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

ISBN13: 9789403523507
Published: November 2020
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: Hardback
Price: £141.00



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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.

Subjects:
Taxation
Contents:
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