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Cryptocurrency › Digital Assets › International Tax Issues

Carey Olsen

CRS 2.0 amendments to the OECD’s Common Reporting Standard

Carey Olsen on

The Common Reporting Standard (CRS) was developed by the Organisation for Economic Co-operation and Development (OECD) to promote tax transparency by enabling tax authorities in one jurisdiction to receive information...more

Eversheds Sutherland (US) LLP

Tax Bytes: Week of June 23, 2025

Eversheds Sutherland (US) LLP on

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more

Hogan Lovells

Online intermediaries are obliged to collect Spanish VAT on sales of NFTs through their marketplaces

Hogan Lovells on

Due to the anonymity of non-fungible tokens’ (“NFTs”) transactions, sellers face practical difficulties in determining whether or not they should charge Spanish Value Added Tax (“VAT”) to the buyers on sales through online...more

Hogan Lovells

First Spanish ruling on the VAT treatment of the sale of NFTs

Hogan Lovells on

The Spanish Tax Authorities (“STA”) have issued the first ruling analysing the Value Added Tax (“VAT”) treatment of the sale of non-fungible tokens (“NFTs”) that grant the buyer a right to use an underlying digital artwork....more

Cadwalader, Wickersham & Taft LLP

OECD Cryptoasset Reporting Framework

Cadwalader, Wickersham & Taft LLP on

On 22 March 2022, the Organisation for Economic Co-operation and Development (“OECD”) published a public consultation document proposing new and amended reporting requirements with respect to cryptoassets and electronic-money...more

Freeman Law

OECD Proposes Rules for Intermediary Crypto-Asset Reporting, Due Diligence

Freeman Law on

On March 22, 2022, the Organization for Economic Cooperation and Development (“OECD”) issued proposed rules for the collection and exchange of information on transactions involving crypto-assets. The OECD intends for these...more

Skadden, Arps, Slate, Meagher & Flom LLP

Tax Law Struggles To Keep Pace With the Proliferation of Cryptocurrency

Skadden, Arps, Slate, Meagher & Flom LLP on

Takeaways - The technical architecture of various cryptocurrencies makes it difficult to bring them within existing tax rules, even those designed to deal more generally with the digital marketplace. The U.S., U.K. and...more

Perkins Coie

Blockchain Week in Review - January 2020 #3

Perkins Coie on

U.S. Developments - Federal and State Regulatory Developments - Bill in Hawaii State Senate Addresses Digital Assets Including Authorization for Banks to Serve as Qualified Custodians - SB 2594 before the Hawaii...more

Jones Day

Japan Legal Update - Volume 47 | May–June 2019

Jones Day on

Finance - Amendment to the Payment Services Act Tightens Regulation of Crypto Assets - The Payment Services Act ("PSA") and the Financial Instruments and Exchange Act ("FIEA") were amended on May 31, 2019...more

Perkins Coie

Blockchain Week in Review - June 2019 #2

Perkins Coie on

U.S. Developments - Regulatory Developments - SEC Chair’s Recent Comments on Digital Assets - Securities and Exchange Commission (“SEC”) Chairman Jay Clayton touched on digital asset issues during two recent...more

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