Summary
- The National Assembly Research Service said the current income classification for gains from the transfer and lending of virtual assets could undermine tax fairness.
- It said there is room for tax gaps and a lower tax burden across a range of transactions, including family gifts, overseas spot virtual-asset ETFs, and assets earned through mining, staking and DeFi.
- The agency stressed that virtual-asset taxation should be implemented only after exchange tax systems and a framework for…
