Crypto-to-Crypto Transactions: A Modern Quandary in Realisation Taxation

The emergence of crypto assets as a disruptive technology has created significant challenges to tax systems around the world. While both tax policymakers and academics continue to analyse the income tax consequences of new and exotic transactions, jurisdictions diverge even on the consequences of a...

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Bibliographic Details
Main Authors: Allen, Christina, Parsons, Shaun
Format: Journal Article
Published: Sweet and Maxwell 2025
Online Access:http://hdl.handle.net/20.500.11937/96581