Manohar Samal, Principal Associate at Ratan Samal & Associates, Mumbai, India; Arbitrator at the Indian Institute of Arbitration and Mediation, Cochin, India. Email: manohar@ratansamalassociates.com […]
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Taxing Bitcoin: A New Source of Revenue?
Andreas Thiemann, Formerly of the European Commission, Joint Research Centre (JRC), Seville, Spain. Email: andthiemann@gmail.com As cryptocurrencies like Bitcoin continue to grow in popularity, they […]
The Case for Stronger Scrutiny of the Deductibility of Crypto Losses
Vincent Ooi, Assistant Professor, Yong Pung How School of Law, Singapore Management University, Singapore. Email: vincentooi@smu.edu.sg My paper, The Case for Stronger Scrutiny of the […]
Taxing Non-Fungible Tokens
Dr. Elizabeth Morton, Senior Lecturer, RMIT University, Melbourne, Australia. Email: Elizabeth.morton@rmit.edu.au Often, when we think about the crypto economy, we think about Bitcoin. However, blockchain […]
Remote Work in Tax Administrations Survey
By Ioannis Lentas, Nikolaos Moustakidis and Bettina Derpanopoulou Human Resources Directorate Independent Authority for Public Revenue, Hellenic Republic Introduction The COVID-19 pandemic has had a devastating impact […]
COVID-19 and AFRICA: The World Should Take Bold Actions
Christos Kotsogiannis Professor of Economics, University of Exeter, and Director of Tax Administration Research Centre (TARC) Michael Masiya Researcher at The African Tax Administration Forum […]