ELI Business and Financial Law SIG Webinar on Taxation and Digital Assets


On 22 September 2023, the above ELI SIG held a webinar on the taxation of digital assets, including crypto, the metaverse, and NFTs. Experts from the IMF, the US and Europe discussed the tax treatment of acquiring, holding and selling such assets.

The webinar was moderated by Reuven S Avi-Yonah (Irwin I Cohn Professor of Law; Director, International Tax LLM Program) and Yuri Biondi (Senior Tenured Research Fellow, National Centre for Scientific Research of France (CNRS); Co-Chair of the ELI Business and Financial Law SIG).

First, Michael Keen (Ushioda Fellow, University of Tokyo; former Deputy Director, Fiscal Affairs Department, IMF) spoke on the definition of digital assets. Amanda Parsons (Associate Professor of Tax Law, University of Colorado Law School) and Mohanad Salaimi (University of Michigan Law School) then gave a presentation on the taxation of cryptocurrencies in the US.  This was followed by Nicola Sartori (Associate Professor, University of Milan-Bicocca) who spoke about the same from the perspectives of Italy and the EU. Finally, Christine Kim (Professor of Law, Cardozo Law) spoke about enforcement issues connected to digital assets as well as taxation in the metaverse.

The event touches on topics discussed at ELI Members’ Day. More here.

The recording of the webinar is available below.