Taxation in the Age of Smart Contracts: The CryptoKitty Conundrum

Abstract

of-ethereum-92b543594e84 [https://perma.cc/BWZ2-6PJE].2 In terms of reporting and withholding, the same problems arise in the cash economy, which is responsible for a significant amount of noncompliance with tax laws around the world.But in terms of the identification of reportable transactions, there may be base defining issues.The