PWC+2022年全球加密货币税收报告-116页

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PwC Annual Global Crypto Tax Report 2022

PwC Annual

Global Crypto

Tax Report 2022

PwC Annual Global Crypto Tax Report 2022

Introduction

2022 sent the crypto market on a rollercoaster ride,

with total market capitalisation dropping from around

US$3 Trillion in 2021 to just under US$1 Trillion at

the time of writing. This is in part due to a number of

high profile crypto business model failures –

TerraUSD / Luna, 3AC, Celsius and of course, most

recently, FTX. Although 2022 saw heightened

regulatory scrutiny and enforcement action, the

slowdown of retail crypto exchanges, hedge funds

and tokens - as well as decline in valuations - will

add fresh impetus for global regulatory attention -

which will also include an increased focus on the

taxation of the industry.

Despite market pressures, investment, adoption and

innovation in the space continues to be strong, and

is very much reflective of an industry that is still

maturing. One of the primary themes of this year’s

report is how continued innovation interacts with

and, ultimately, shapes the global crypto regulatory

and tax environment.

We have seen new jurisdictions such as the UAE,

Germany and New Zealand emerge as centers for

crypto investment and regulation, adding global

breadth to the regulation of the sector with clarity of

purpose, while others like India and Turkey address

wider challenges. Web3, DeFi and the Metaverse

continue to be at the forefront of innovation.

Increasingly, important institutional drivers are

providing insights into the future of digital assets’

interaction with traditional finance and the physical

world.

Since the launch of PwC’s (“our”) report in 2020,

PwC (“we”) have observed a trend of increasing tax

regulation targeting the digital assets sector, as

governments and bodies such as the OECD and EU

have sought to create tax policy which keeps up with

the pace of technological innovation. However, there

is still a disparity in the coverage, definition, and tax

treatment of digital assets between jurisdictions. We

have therefore sought to cover this in the

jurisdiction-specific pages that accompany this

report.

The sector certainly faces other challenges – not

least in the context of a global macroeconomic

environment coming out of the COVID-19 pandemic,

inflation and the withdrawal of many national

stimulus programs. Given unfolding events at the

date of this report, it is likely that increased and

globally coordinated regulation will follow and that

this will almost certainly shape evolving tax policy.

PwC Annual Global Crypto Tax Report 2022

*This content is for general information purposes only, and should not be used as a substitute for consultation with professional

advisors.

PwC Annual Global Crypto Tax Report 2022

1. What has happened in tax in 2022?

In terms of key macro trends in tax policy, we have seen a number of key themes emerge over the course

of 2022:

1Tax reporting has become a reality for the industry. Major steps to regulate digital

assets at a global level include the OECD’s Crypto Asset Reporting Framework

(CARF) / and updates to the Common Reporting Standard (CRS), along with DAC8

in the European Union (EU) and tax reporting rules in the US.

The indirect tax treatment of NFTs is receiving increased attention from governments.

This creates operational challenges for NFT marketplaces, which often do not see

themselves as financial services companies and often do not collect customer

onboarding and KYC information.

Early guidance, though still limited, is starting to emerge on DeFi in jurisdictions

such as the UK and New Zealand.

As the industry continues to grow in terms of users and adoption, we have started to

see more software solution companies trying to address the increased need for tax

reporting.

The remainder of this report takes a deeper dive into some of these key themes from a global perspective.

We then provide a jurisdiction-by-jurisdiction summary that can be used by our readers as a reference

point for the available tax guidance in this space.

Tax policy developments are finally emerging with a surprising balance between

those likely to encourage or discourage crypto and digital assets.

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1PwCAnnualGlobalCryptoTaxReport2022PwCAnnualGlobalCryptoTaxReport20222PwCAnnualGlobalCryptoTaxReport2022Introduction2022sentthecryptomarketonarollercoasterride,withtotalmarketcapitalisationdroppingfromaroundUS$3Trillionin2021tojustunderUS$1Trillionatthetimeofwriting.Thisisinpartduetoanumberofhighpro...

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