A fundamental study of Indonesia's crypto asset tax system and regulatory framework - covering its basic tax system, the VAT and income-tax treatment of crypto transfers, trading platforms and mining, and the 2025 shift to an OJK-centered digital financial asset regulatory regime.
Australia is one of the countries with the highest cryptocurrency adoption rates globally. In April 2026, Australia passed the Corporations Amendment (Digital Assets Framework) Bill 2025, introducing the country's first comprehensive digital asset regulatory legislation. This article conducts foundational research on the crypto regulatory framework and tax treatment rules.
Southeast Asia's Crypto Hotspot: A Comprehensive Guide to the Philippine Crypto Tax System and Regulatory Framework
2026年3月美国劳工部（DOL）发布拟议规则，明确401（k）等个人账户计划受托人在选择"指定投资备选方案"时可纳入加密资产、私募股权、房地产等另类资产，并设立过程型安全港。本文剖析其核心机制（投资表现/费用/流动性/估值/绩效基准/复杂性六项审慎要素）、加密资产纳入的合规路径、特朗普政府加密政策延续，以及对加密资产市场和税务激励的潜在影响。
Tax authorities across multiple regions are stepping up enforcement against offshore trusts, while a global crypto-asset reporting framework is closing the door on using crypto as a tax haven. FinTax explores what this means for wealth compliance in an era of unprecedented fiscal transparency.
1 引言 从贝壳、金属铸币到电子支付，人类社会的交换媒介始终随技术与时代更迭。如今，区块链技术的成熟正将加密货币支付（Cryptocurrency Payment）从边缘实验升级为全球金融基础设施的重要组件。加密支付的价值不仅在于7*24小时的即时结算，更在于其代表的全新分配逻辑。然而，这种无国界、去中心化的趋势也对现行税务合规与监管框架构成了新的挑战。本文将从加密支付的基本概念出发，梳理其应用场景，解读加密支付的…
As staking and mining scale up, tax treatment diverges sharply across jurisdictions. We compare the staking and mining tax regimes of Hong Kong, Singapore, the US and Canada, with case studies and policy insights.
1 Introduction As crypto moves from the fringes to the mainstream, the global tax "dragnet" is tightening. Following the official release of the 2025 version of the digital asset broker information return (For…
Recently, the Inland Revenue Department (IRD) of the Hong Kong Special Administrative Region (Hong Kong / HK) updated its Frequently Asked Questions (FAQs). These updates focus on individuals who might be cons…
1. Introduction On 23 December 2025, Federal Law Gazette (Bundesgesetzblatt) No. 352 officially published the Act Implementing Directive (EU) 2023/2226 (Gesetz zur Umsetzung der Richtlinie (EU) 2023/2226), sig…
