Taxation in the Age of Smart Contracts: The CryptoKitty Conundrum
Allison Christians · The Knowledge Bank (The Ohio State University) · 2020
Arjuna Sky Kok, Write A Simple Contract On Top Of Ethereum, MEDIUM (May 2, 2018), https://medium.com/coinmonks/write-a-simple-contract-on-top-of-ethereum-92b543594e84[https://perma.cc/BWZ2-6PJE]. 2In 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.