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Taxation of Virtual Currency and Blockchain: The Series O Framework and Global Compliance in 2026

"By 2026, the taxation of virtual currency and blockchain assets is governed by the OECD’s Crypto-Asset Reporting Framework (CARF), often referred to in regulatory circles as the Series O standard for international transparency. Taxpayers must report capital gains on trades, ordinary income from staking or mining, and comply with mandatory automated data sharing between crypto-asset service providers and national tax authorities to ensure full global tax transparency. The landscape of digital asset taxation has shifted from a "wait and see" approach to a highly structured, internationalized system. As of 2026, the ambiguity that once defined t..."

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