JOTA Special Issue on Cryptoassets - Call for Papers

Rapid evolution of digital technologies in the last two decades gave rise to the new types of assets based on the distributed ledger technology. Commonly referred to as cryptoassets, they include varieties of digital currencies, utility tokens, security tokens, and non-fungible tokens (NFT).

The use of cryptoassets in various transactions by individuals and corporations is growing fast. This has also led to the emergence of a parallel financial system, known as decentralised finance (DeFi), and new financial instruments that have no analogues in the traditional financial systems. A number of central banks are now considering a possibility of issuance of a central bank digital currency (CDBC) backed by a public authority. The cryptoassets and associated transactions do not always neatly fit into existing national and international tax law.

This has created challenges for tax administrations all over the world in monitoring and ensuring tax compliance in relation to cryptoassets.

We are pleased to invite experts in taxation and tax administration to submit papers to the special issue of JOTA on cryptoassets. We are interested in papers offering insights into the challenges facing tax authorities and practitioners in the fast-changing landscape of cryptoassets and related transactions. We are also interested in papers exploring the emerging patterns or guidelines for their tax treatment and associated issues in tax compliance. Papers and commentaries describing and analysing the experiences of tax administrations in particular jurisdictions or across jurisdictions will be also considered.

When preparing your paper for submission please follow our guidelines for authors. Please submit your paper by e-mail to jota@exeter.ac.uk with “Special Issue: TOCA” in the subject line.

The deadline for submission is 31st of August, 2022.