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