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  Miscellaneous 2022

The emergence of digital assets and their related taxation complications

Published Date: 10 Mar 2022

 

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This paper covers:

  • a very brief summary of the types of digital assets and related financial products
  • review some of the key regulatory and accounting considerations that these new products face today, and
  • look closely at the tax challenges these new products create within the existing tax frameworks, including TOFA, CFC attribution, Public Trading Trusts, GST (digital services tax and counterparties) as well as reporting and Exchange of Information considerations.
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