As cryptocurrencies have exploded in popularity, so have questions regarding their tax implications. In addition, given the digital asset’s global nature, many questions are being asked about how the harmonisation of tax policy could play out.

Caroline Malcolm, Senior Advisor on Tax and Digitalisation at the OECD, talks about the tax implications of blockchain are and possibilities for the cross border harmonisation of tax policy. 

For more information see: www.oecd.org/daf/blockchain