Exchanges are racing into tokenized U.S. stocks, but the same label covers three legally distinct products with very different tax treatment. We break down their definitions and structures, and the tax and CARF/CRS compliance issues facing issuers and individual investors.
On April 17, 2026, Uzbekistan signed Resolution No. PQ-143 establishing the Besqala Mining Valley special crypto mining zone, offering lawful miners up to ten years of tax exemption. This article analyzes the zone's admission system, ten-year tax incentives, supporting mechanisms, tax-burden competitiveness and investment risks.
On April 10, 2026, the Hong Kong Monetary Authority issued the first batch of stablecoin issuer licenses under the Stablecoin Ordinance. Licensed institutions are HSBC and Anchorpoint Financial Limited. This article analyzes HKMA approval requirements beyond the statutory threshold and the regulatory direction after the licensing regime takes effect.
This report summarizes key developments in crypto tax, accounting and regulation during the second half of May 2026, including South Korea’s petition to repeal the 22% crypto tax, the U.S. PARITY Act, the CFTC’s first compliant Bitcoin perpetual futures, the SEC’s approval of a Paxos subsidiary, Banca Sella’s MiCA authorization, U.K. sanctions on crypto exchanges, and the EU MiCA review consultation.
This article examines the determination of tax resident status, covering its legal significance, criteria for individuals and enterprises (China and U.S. comparison), the step-by-step application of tax treaty tie-breaker rules for dual residents, and the practical implications under CRS information transparency. Fifteen cases illustrate common scenarios.
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.
Meta is piloting USDC stablecoin payments to creators in Colombia and the Philippines. Despite not issuing its own stablecoin, Meta faces regulatory scrutiny from Senator Warren due to Libra's legacy. This article explores the regulatory logic, the CLARITY Act, and the tax/KYC/AML responsibilities of platform-driven payment infrastructure.
This report summarizes the key global developments in taxation and regulation within the crypto industry during the first half of May 2026. On the tax front, Germany’s Green parliamentary group has introduced a draft bill that would remove the one-year holding-period rule for crypto assets under Ger
Web3 banking protocol Fiat24 recently requested some registered users to supplement Tax Identification Numbers. Starting from Fiat24 reporting obligations and CRS operational mechanism, this article analyzes the information reporting scope after TIN supplementation and the trend of crypto asset regulatory transparency.
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.