The framework, which was approved in August, ensures “the collection and automatic exchange of information on transactions for relevant crypto,” the report said. The definition of crypto assets “includes assets that can be held and transferred in a decentralised manner, without the intervention of traditional financial intermediaries, including stablecoins, derivatives issued in the form of a crypto-asset and certain non-fungible tokens,” the report said.
OECD Approves Crypto Tax Reporting Framework
