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Digital Assets taxation
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Digital Assets taxation
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)
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