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Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/taxing-virtual-currencies_e29bb804-en.html
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This report was prepared for presentation to the October 2020 meeting of G20 Finance Ministers and Central Bank Governors. It provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.
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