Effective
Feb 1, 2023
El Salvador’s 2023 law creates a framework for public offerings of digital assets, CNAD oversight, issuer/DASP registration, disclosure,...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
In force
Jun 8, 2023
OECD/G20 global tax-transparency standard for automatic exchange of tax information on crypto-asset transactions, implemented through domestic rules, the...
Effective
Jan 1, 2024
Applies Brazil’s offshore-income tax regime to qualifying virtual assets, digital wallets, controlled entities, and trusts, with RFB guidance...
Effective
Jan 1, 2024
IIJA §80603 created U.S. digital-asset broker reporting rules under IRC §§6045 and 6045A, with Form 1099-DA phased in...
Effective
Sep 9, 2024
U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...
Effective
Nov 29, 2024
Russia’s Federal Law No. 418-FZ classifies digital currency as property for tax purposes and sets income-tax, profit-tax, VAT,...
Effective
Jan 1, 2025
IRS Form 1099-DA is used by brokers to report certain digital asset sale and exchange proceeds, with gross...
Effective
Jul 1, 2025
South Dakota HB 1196 adds virtual currency to the state’s unclaimed-property framework, sets a three-year abandonment rule, and...
Effective
Aug 1, 2025
Indonesia’s PMK 50/2025 treats crypto-asset transfers equated with securities as not subject to VAT, while platform facilitation and...
Effective
Oct 1, 2025
Maryland amendments to the abandoned-property statute that define virtual currency, impose a five-year dormancy rule, require pre-report liquidation...
Information is for general purposes only and not legal advice. See full disclaimer.
