Decentralised finance (DeFi) transactions- Certain tax implications
1. Background Decentralised finance (DeFi) aims at democratising finance by replacing centralized financial institutions with…
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Non-Fungible tokens – Case study (Transfer pricing implications)
Click here to view the slides.
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Metaverse and trademark rights
1. Background and ongoing developments Trademarks help to identify the goods and services and distinguish them…
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NFTs and copyright issues
NFTs or ‘Non-Fungible Tokens’ are digital files having a unique identity that is verified on…
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The taxation of crypto assets – Introduction and overview of key concepts The write-up mainly covers basics of cryptocurrency/NFTs and a broader overview of some tax considerations surrounding them.
1. Cryptocurrency Since, most of the crypto assets are based on blockchain technology, let’s briefly…
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Is Crypto-Asset Reporting Framework (CARF) a good approach to solving the issues related to decentralization and self-custody?
CARF and the amendments to CRS to cover a variety of digital assets were released…
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The Legal Framework For Decentralized Identity Verification System
Decentralized identity refers to several approaches for creating, verifying, and disseminating digital identities. Self-sovereign identity(SSI)…
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