tax-investigation-tax-administration

Tax Investigation and Enforcement Challenges for Crypto Assets: The Role of Blockchain Analysis and Profit and Loss Calculation, Part 3

III. Expectations and Limitations of Blockchain Analysis 1. What Is Blockchain Analysis? In this section, we look at blockchain analysis as an investigative method that has proven useful in addressing tax enforcement challenges arising from the anonymity and decentralization of cryptocurrencies. By examining transaction data on the blockchain, it is possible to detect patterns, relationships, and activities among entities—such as identifiable individuals or organizations—involved in crypto transactions. Transactions involving cryptocurrencies are recorded on the...
tax-investigation-tax-administration

A Textbook on Japanese Tax Administration (2024 Edition), Japan National Tax College

2024 EditionA TEXTBOOK ON JAPANESETAX ADMINISTRATIONNational Tax College Below is a document on Japan’s tax system that was prepared by the National Tax Agency of Japan and obtained through a public information request. This article introduces the 2024 English edition of A Textbook on Japanese Tax Administration, prepared by the National Tax Agency of Japan and the National Tax College. The document was obtained through a public information disclosure request and is used in...