AnnexeOCDE, communiqué, 12 oct. 2020
« Published 12 October 2020
Report (English, pdf)
Highlights & key findings (English, pdf)
Crypto-assets, and virtual currencies in particular, are in rapid development and tax policymakers are still at an early stage in considering their implications. G20 Leaders and Finance Ministers have called international organisations to analyse the risks posed by crypto-assets. So far, the tax policy and evasion implications have been largely unexplored, although forming an important asp...