Legal Research Reports: Taxation of Cryptocurrency Block Rewards

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Taxation of Cryptocurrency Block Rewards

The Law Library of Congress is proud to present the report, Taxation of Cryptocurrency Block Rewards

This report surveys the tax treatment of new tokens obtained by cryptocurrency mining or staking, often known as “block rewards,” in 31 countries around the globe. It also addresses the tax implications of cryptocurrency tokens acquired through airdrops and hard forks (also referred to as a “chain split”) in various jurisdictions. This report complements a broader comparative study on regulatory approaches to cryptoassets, including the application of tax laws to cryptocurrency activities.

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