Introduction The Covid-19 pandemic has produced an exponential increase in e-commerce, with new business models to market goods and services, and also a profound change in the consumption habits of the population, including forms of electronic payments, such as cryptocurrencies. On the one hand, there is a huge loss of revenue from this crisis. Still,…

Introduction The taxation of cryptocurrencies has managed to attract strong interest even among the general Finnish population. A key reason has been the perceived unfairness of crypto taxation, because a private person pays taxes on crypto gains but has been unable to deduct losses. Luckily, recent case law brought change to this asymmetry. For the…