Effective
Apr 1, 2022
India’s VDA tax/TDS regime applies a 30% tax to VDA transfer income and 1% TDS on resident transfer...
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, 2026
UK CARF rules requiring reporting cryptoasset service providers to collect user and transaction data, report to HMRC, register,...
Effective
Jan 1, 2025
IRS Form 1099-DA is used by brokers to report certain digital asset sale and exchange proceeds, with gross...
Effective
Sep 9, 2024
U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...
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
Oct 1, 2025
Maryland amendments to the abandoned-property statute that define virtual currency, impose a five-year dormancy rule, require pre-report liquidation...
Effective
Jun 5, 2017
Nevada law bars counties and incorporated cities from imposing taxes, fees, licenses, permits or other requirements on blockchain...
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...
Information is for general purposes only and not legal advice. See full disclaimer.