Download This PaperTaxation of Cryptocurrencies
Manual for the Control of International Tax Planning © 2022 Inter-American Center of Tax Administrations (CIAT)
44 Pages Posted: 26 Aug 2022
Date Written: June 1, 2022
Abstract
The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward.
Keywords: cryptocurrency taxation, international taxation, tax policy, tax planning, exchange of information
JEL Classification: k34
Suggested Citation: Suggested Citation
Falcao, Tatiana and Michel, Bob, Taxation of Cryptocurrencies (June 1, 2022). Manual for the Control of International Tax Planning
© 2022 Inter-American Center of Tax Administrations (CIAT), Available at SSRN: https://ssrn.com/abstract=4193099 or http://dx.doi.org/10.2139/ssrn.4193099
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