Tax

OECD publications:

• Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues available at https://www.oecd.org/tax/tax-policy/taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.htm
• Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard available at https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework-and-amendments-to-the-common-reporting-standard.htm

EUROPEAN UNION

European Commission 

• Remarks by Commissioner Gentiloni at the press conference on VAT in the Digital Age and the Directive on Administrative Cooperation (DAC8) (European Commission December 2022)
• Tax fraud & evasion – strengthening rules on administrative cooperation and expanding the exchange of information (European Commission, 2021)
• Proposal for a Council Directive amending Directive 2011/16/EU (DAC) as regards measures to strengthen existing rules and expand the exchange of information framework in the field of taxation to include crypto-assets and e-money (European Commission, 2020)
• Communication from the Commission to the European Parliament and the Council An Action Plan for fair and simple taxation supporting the recovery strategy (European Commission, 2020)
• DAC8 (European Parliament)