On October 16, 2026, Democratic Party of Korea lawmaker Park Min-gyu introduced an Income Tax Act amendment deferring cryptocurrency taxation until January 1 of the second year after South Korea shares OECD CARF data, targeting 2029.

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

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.