引言 随着加密资产市场规模持续扩大，其内部交易结构逐步发生调整。稳定币因具备相对稳定的价值表现，逐渐在加密资产交易、跨境转移及链上金融活动中承担计价与结算功能。国际金融稳定委员会（FSB）指出，稳定币已从早期的市场辅助工具，发展为可能具有跨市场、跨机构影响力的金融安排。 从市场结构看，当前稳定币体系以锚定法定货币的稳定币为主，其中美元稳定币占据主导地位。截至2026年2月12日，市值排名前二的稳定币分别是USDT（…
FinTax's roundup of the key tax and regulatory developments across the global crypto-asset industry in the first half of February 2026.
NYSE and Nasdaq are both racing to build blockchain-based tokenized-securities platforms. This piece explains what securities tokenization is, compares the two exchanges' approaches, and weighs what the shift means for crypto markets.
Abstract This article summarizes key tax and regulatory developments in the global crypto assets industry during the second half of Jan. 2026. On the tax front, the Hong Kong Securities and Futures Professiona…
1 Introduction On December 24, 2025, the Financial Services and the Treasury Bureau (FSTB) and the Securities and Futures Commission (SFC) jointly released consultation conclusions on legislative proposals to…
CARF's Basic Role CARF is a cross-border framework for the automatic exchange of tax information on crypto-assets. It designates crypto-asset service providers (CASPs) as the primary reporting entities, with t…
1 Introduction By the end of 2025, Poland found itself in a heated tug-of-law over crypto regulation. According to official government announcements, on December 9, 2025, the Council of Ministers approved a dr…
Introduction In 2026, global tax information exchange officially enters the CRS 2.0 era. To keep up with the rapid growth of assets in the digital economy, the OECD formally released the revised Common Reporti…
1 Introduction On November 27, 2025, a high-profile event was held in Hong Kong. Justin Sun, the founder of TRON, attended the "Truth Revealed, Justice Served—Media Briefing on the Progress of Global Judicial…
Introduction According to the official website of the U.S. government, the Internal Revenue Service (IRS) submitted a proposal to the White House in November, suggesting the adoption of a set of international…
