Mapping Income Tax Challenges of Decentralised Finance

This article examines the tax aspects of Decentralised Finance (DeFi) and the challenges posed by DeFi in relation to tax regulation. The edifice of the world’s financial system has, traditionally, been built around the role of financial intermediaries, particularly banks, that link lenders and borr...

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Bibliographic Details
Main Author: Allen, Christina
Format: Journal Article
Published: Sweet and Maxwell 2024
Online Access:http://hdl.handle.net/20.500.11937/96583