Publication Type
Blog Post
Version
publishedVersion
Publication Date
12-2024
Abstract
My paper, The Case for Stronger Scrutiny of the Deductibility of Crypto Losses, which was recently published by The Journal of Tax Administration, discusses the issue of crypto losses and risks to the tax base. It submits that tax authorities and national legislatures should step up their scrutiny of the deductibility of crypto losses and proposes some ways in which this can be done in practice.
Discipline
Banking and Finance Law | Tax Law
Research Areas
Corporate, Finance and Securities Law
Publisher
IGI Global
Citation
OOI, Vincent.
The case for stronger scrutiny of the deductibility of crypto losses. (2024).
Available at: https://ink.library.smu.edu.sg/sol_research/4602
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.