South Korea's proposed cryptocurrency tax framework imposes a combined 22% tax on annual crypto income exceeding a 2.5 million won basic deduction, comprising a 20% national tax and a 2% local tax.

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.