Investors in cryptocurrencies and other digital assets such as NFTs need a tax framework with clear rules and definitions in order to get the certainty they need to do business. Tax authorities have other ideas.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.