Applications based on distributed ledger technologies like blockchain, pose challenges for policymakers in a wide range of areas, including in tax policy. The use, trade, and level of the market capitalisation of these assets have been increasing and their technological features are rapidly evolving, posing challenges for tax administrations and policymakers. This session will present necessary information about tax policies and regulations to properly monitor compliance and help understand the comprehensive tax policies applicable to virtual assets.
LEARNING OBJECTIVES:
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