ThinkTx Tax Director Steffi Manisha Arokiam joins us to demystify the complex world of digital asset taxation. She explains the IRB's ‘badges of trade’ concept, the valuation methods you must use (like FIFO), and the critical record-keeping required to defend your position during an audit.

We discuss:

The crucial difference between a capital gain and a taxable revenue transaction.
The ‘badges of trade’ the IRB uses to determine if your crypto activity is a business.
The specific tax implications for trading, mining, and airdrops.
How to value your assets and which deductions you can claim (if you're a business).
The penalties for non-compliance and failure to report.

For individuals and businesses in the crypto space, this is an essential dive into compliance and managing your financial risk.

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For this month's Nature Reads, together with co-host Surin Suksuwan (co-founder, Sunda Shelves), we speak to author and anthropologist Dr. Christine Padoch, whose new bilingual book Pemulai ke Nanga Jela / Return to Nanga Jela takes us back to an Iban longhouse community in Sarawak that once stood above the Engkari River, a landscape that was later submerged by the Batang Ai Dam. Through her time living among the Iban community in the 1970s, Christine documented their extraordinary relationship with the land, from cultivating dozens of rice varieties to maintaining traditions deeply rooted in place. She joins us to talk about the book, her fieldwork, and w