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A Framework For Understanding The Taxation Of Digital Tokens, Vincent Ooi
A Framework For Understanding The Taxation Of Digital Tokens, Vincent Ooi
Research Collection Yong Pung How School Of Law
As a relatively new area, the taxation of digital tokens can give rise to several dangerous misconceptions. This article lays out five propositions to counter these misconceptions: 1) digital tokens are not a single monolithic asset class attracting uniform tax treatment; 2) the common trichotomous division of digital tokens into payment, utility and security tokens is derived from securities regulation and should not be blindly adopted into tax law; 3) the three classes are not mutually exclusive and hybrid tokens may exist; 4) the fact that an asset is a digital token rarely changes its tax treatment by itself, which …
Singapore's Consistent, Agile Support For Innovation And Ip In A Digital Age, Sam Sim, Vincent Ooi
Singapore's Consistent, Agile Support For Innovation And Ip In A Digital Age, Sam Sim, Vincent Ooi
Research Collection Yong Pung How School Of Law
Singapore has been agile in refining its support for companies investing in the acquisition, development, enhancement and exploitation of intellectual property rights, which is the key to innovation in the digitalised economy of the future.Sam Sim and Vincent Ooi outline the main tax measures announced in recent budgets.