Publication Type
Journal Article
Version
acceptedVersion
Publication Date
7-2021
Abstract
Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging in such transactions are gambling.
Keywords
Taxation, Taxation Law, Tax Law, Cryptocurrencies, Digital Tokens, Singapore
Discipline
Asian Studies | Business Organizations Law | Tax Law
Research Areas
Corporate, Finance and Securities Law
Publication
Bulletin for International Taxation
Volume
75
Issue
7
First Page
1
Last Page
13
ISSN
0007-4624
Publisher
IBFD
Citation
OOI, Vincent.
The taxation of cryptocurrency gains. (2021). Bulletin for International Taxation. 75, (7), 1-13.
Available at: https://ink.library.smu.edu.sg/sol_research/3300
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.