The OECD approved the Crypto-Asset Reporting Framework in August 2022 to combat cross-border tax evasion risks arising from taxpayers holding digital assets in foreign jurisdictions.

How governments worldwide set rules for digital assets through legislation, agency rulemaking, licensing regimes and court fights.

Comprehensive legal regimes for digital assets, such as the EU's MiCA and proposed US market-structure bills, defining how tokens are issued, traded, and supervised.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.