Publication Type
Report
Version
submittedVersion
Publication Date
10-2023
Abstract
This Toolkit seeks to provide a practical, structured framework for the identification and assessment of crypto tax risks that can be used by tax administrations. It has three main parts. Firstly, an introduction to the Toolkit and how it should be used. Secondly, a series of questionnaires to complete. Thirdly, a commentary to provide additional context and details on each part of the Toolkit and its application. As tax administrations go through the questionnaires, they can rely on the Commentary to complement their existing knowledge and expertise to accurately identify the crypto tax risks facing their domestic tax systems.
Keywords
Taxation, taxation law, tax law, cryptocurrencies, digital tokens
Discipline
Banking and Finance Law | Finance and Financial Management
Research Areas
Corporate, Finance and Securities Law
First Page
1
Last Page
20
Publisher
United Nations
Citation
OOI, Vincent.
Toolkit for the evaluation of crypto tax risks (Outline). (2023). 1-20.
Available at: https://ink.library.smu.edu.sg/sol_research/4322
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.