Vol. 9 No. 1 (2024): Special Issue: The Taxation of Cryptoassets

This special issue of the Journal of Tax Administration explores the taxation of cryptoassets. Guest edited by Stjepan Gadžo (Associate Professor, University of Rijeka, Faculty of Law, Rijeka, Croatia), it includes four papers and two commentaries which cover the subject from a diverse range of perspectives:

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.