New Special Issue of JOTA Published - 9.1 - "The Taxation of Cryptoassets"

A new issue of the Journal of Tax Administration is now available to read, free of charge, on this website. This special issue on “The Taxation of Cryptoassets” was guest edited by Stjepan Gadžo (Associate Professor, University of Rijeka, Faculty of Law, Rijeka, Croatia) and includes four papers and two commentaries: 

• Elizabeth F. Morton, Michael F. Curran - Understanding Non-Fungible Tokens and the Income Tax Consequences. 

• Vincent Ooi - The Case for Stronger Scrutiny of the Deductibility of Crypto Losses. 

• Sergio Avalos - Challenges that Cryptoasset Anonymity Creates for Tax Administration. 

• Andreas Thiemann - Cryptocurrencies: An Empirical View from a Tax Perspective. 

• Manohar Samal - Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India. 

• Tarun Jain - The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law. 

You can find it here: https://jota.website/jota/issue/view/16