普华永道（PwC）：2026年全球加密货币税务报告（英文版）（291页）.pdf

1、February 2026PwC AnnualGlobal Crypto Tax Report 2026PwCPwCContent2PwC Annual Global Crypto Tax Report 2026Key Contributors/Opening Statement01Worldwide crypto tax summaries020306PwCPwCKey Contributors/Opening Statement3PwC Annual Global Crypto Tax Report 2026|Crypto Asset Reporting Framework PwCKey

2、contributors4Peter Brewin(Editor)Tax PartnerPwC Hong Kong+852 2289 Graham RobinsonTax PartnerPwC UK+44(0)7725 Elizabeth StoneGlobal Financial Services Tax LeaderPwC UK+44 7725 070068EJasper van SchijndelTax PartnerPwC Netherlands+31 6 30725425JDaniel DzenkowskiTax DirectorPwC UK+44(0)207 804 Tommy H

3、uiTax Senior ManagerPwC Hong Kong+852 2289 Mazhar WaniTax PartnerPwC US+1(415)515 PwC Annual Global Crypto Tax Report 2026|Crypto Asset Reporting Framework PwCOpening statement5Whats in store?Peter BrewinPartnerOur annual publication of the Global Crypto Tax Report arrives at a pivotal moment in the

4、 development of the crypto ecosystem.The industry is increasingly regulated,which has driven huge changes in the business models of those operating in the sector and is resulting in convergence between the crypto sector and traditional financial services.Tax transparency in crypto has also been a ke

5、y theme,with the introduction of the OECDs Crypto Asset Tax Reporting Framework,which is now live in many jurisdictions.This years report,with information updated as of 1 October 2025,explores developments across jurisdictions,offering insights into all aspects of crypto-assets.The editorial team wo

6、uld like to thank the EMEA Tax,Legal and Workforce Knowledge Management team and each of our contributing network firms for their support in sharing the latest updates in their territories.The market and regulations on tax and crypto are fast moving and constantly in motion.As you navigate your comp