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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| Format: | Journal Article |
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Sweet and Maxwell
2025
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| Online Access: | http://hdl.handle.net/20.500.11937/96581 |