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Crypto tax transparency: Crypto assets and exchange of information for tax purposes

New Arrival Crypto tax transparency: Crypto assets and exchange of information for tax purposes

Crypto tax transparency: Crypto assets and exchange of information for tax purposes

Author: Thomas Dilen
Publisher: Kluwer Law International
ISBN: 9789403545295
Published In: March 2026
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,041.35

HKD 1,980.11 Save HKD 61.24 (3%)

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Description
Contents

Details

Crypto Tax Transparency: Crypto Assets and Exchange of Information for Tax Purposes is an important and timely study, which is the first to critically analyse whether the international standards for the exchange of information in tax matters are adequate to cover crypto assets and to cope with their inherent challenges. The breakthrough of crypto assets into the mainstream and their increasing entanglement with the real economy have led both loyal admirers and staunch sceptics to agree that cryptocurrencies are here to stay. However, the fact that crypto assets rely on blockchain technology poses entirely new challenges to tax compliance and transparency.

What’s in this book:

In the course of the analysis, the author examines and clarifies various aspects related to crypto tax transparency, including:

how the pseudonymity, decentralization, and lack of a clear situs of blockchains and crypto assets pose significant challenges to tax transparency
a taxonomy of crypto assets and their service providers
the substantial tax treatment of crypto assets and crypto-related activities in selected jurisdictions
the relevant inter- and supranational binding legal instruments and non-binding models on exchange of information in tax matters
what information on crypto assets should be subject to exchange of information procedures
treatment of crypto asset users’ rights as taxpayers involved in exchange of information procedures
whether the Global Forum’s standard of exchange of information on request (EOIR) is still able to cope with the new phenomenon of crypto assets
the roles of the OECD’s Crypto-Asset Reporting Framework (CARF) and the EU’s Directive on Administrative Cooperation (DAC) in enabling automatic exchange of information (AEOI) on crypto assets, and
potential role of the Foreign Account Tax Compliance Act (FATCA) and the US Treasury regulations governing broker reporting on digital assets

With regard to the substantial tax treatment of crypto assets and the national procedures on exchange of information in tax matters, Switzerland, Belgium, and the United States have been chosen as representative national jurisdictions on the basis of their contrasting policies on crypto assets and their particular legal contexts.

How this will help you:

With its extensive treatment and thorough guidance on rules, principles, and procedures regarding exchange of information in tax matters at international, EU, and national levels – and how to apply them to crypto assets – this book will help practitioners and administrations to proceed confidently through the maze of rules that govern the international framework of exchange of information and to enhance tax compliance and proper reporting among both crypto asset users and crypto asset service providers.

List of Abbreviations

Acknowledgements

PART I. Blockchain Technology, Crypto Assets and Direct Taxation

CHAPTER 1. Introduction

CHAPTER 2. Blockchains and Crypto Assets

CHAPTER 3. Crypto Assets’ Substantial Taxation and Enforcement

PART II. Crypto Assets and Exchange of Information on Request

CHAPTER 4. International EOIR Standard

CHAPTER 5. Crypto Assets under the International EOIR Standard

PART III. Crypto Assets and Automatic Exchange of Information

CHAPTER 6. International AEOI Standard for Crypto Assets

CHAPTER 7. Specific Aspects of AEOI on Crypto Assets in the United States