Taxation of the metaverse economy: Challenges and progress
Publication Type
Magazine Article
Publication Date
10-2025
Abstract
In this article, Ooi examines the progress in taxing the metaverse economy, reflecting on improvements regarding indirect taxation and tax compliance as well as the limited progress in the discussion of allocating taxing rights.
Keywords
Tax Law
Discipline
Tax Law
Research Areas
Corporate, Finance and Securities Law
Publication
Tax Notes International
Volume
120
Issue
3
First Page
439
Last Page
447
ISSN
1048-3306
Publisher
Tax Analysts
Citation
OOI, Vincent.
Taxation of the metaverse economy: Challenges and progress. (2025). Tax Notes International. 120, (3), 439-447.
Available at: https://ink.library.smu.edu.sg/sol_research/4766
Additional URL
https://www.taxnotes.com/tax-notes-today-global/cryptocurrency/taxation-metaverse-economy-challenges-and-progress/2025/10/15/7t2t4