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Der gläserne Steuerbürger – reloaded

SteuerrechtAufsatzDominik StundnerSWI 2022, 241 - 249 Heft 5 v. 1.5.2022

For a while, it has been silent around the integration of Bitcoin & Co into the global tax information reporting framework. However, as the crypto industry anticipated, it appears that such silence was only the quiet before the storm. On March 22nd, 2022, the OECD published its consultation document on the introduction of a “Crypto-Assets Reporting Framework" and the amendment of the “Common Reporting Standard" to include new electronic financial instruments and requests feedback from industry stakeholders. Dominik Stundner provides a brief overview of the published legislative package.

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