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 "text": "Israel taxes cryptocurrency as property: profits are subject to capital gains tax at rates between twenty and twenty-five percent, and individuals mining or trading cryptocurrencies in connection with businesses must also pay a seventeen percent value-added tax.",
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  "name": "Wulf A. Kaal",
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 "citation": "Wulf A. Kaal, Initial Coin Offerings The Top 25 Jurisdictions and Their Comparative Regulatory Responses (2018). SSRN: https://ssrn.com/abstract=3117224",
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