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Taxation Of Cryptocurrencies: An Emerging Frontier In Public International Law




Lucksha B, Sastra Deemed University

ABSTRACT

The Rapid expansion of cryptocurrencies has given rise to a complex and evolving challenge within the realm of Public International Law- the taxation of digital assets. This article aims to provide an overview of the multiple issues surrounding the taxation of cryptocurrencies.

The Article briefs about what is cryptocurrencies and how they work, and how many countries use cryptocurrencies and how the same can be taxed in a fair manner. The various ways in which different countries tax cryptocurrencies and what are the existing laws governing the same. The challenges involved in taxing cryptocurrencies and how it can be dealt with.

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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