Effective
Jun 5, 2017
Nevada law bars counties and incorporated cities from imposing taxes, fees, licenses, permits or other requirements on blockchain...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
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
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State-level U.S. amendments that bring virtual currency and digital assets into unclaimed-property laws, addressing abandonment, custody, liquidation, owner...
Effective
Sep 9, 2024
U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...
Effective
Feb 2, 2026
Brazil’s BCB Instruction 693/2025 sets ACAM212 procedures for monthly reporting of virtual-asset services in the FX market, covering...
Effective
Nov 17, 2025
Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and...
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
May 18, 2019
Canada’s Excise Tax Act treats qualifying virtual payment instruments as financial instruments for GST/HST and sets rules for...
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...
In force
Jan 1, 2026
DAC8 expands EU tax administrative cooperation to crypto-assets, requiring reporting crypto-asset service providers to collect and report transaction...
Information is for general purposes only and not legal advice. See full disclaimer.
