PwC Annual Global Crypto Tax Report 2020
当協会の特別会員「PwCあらた有限責任監査法人」発表の記事からの抜粋となります。
Background
Digital assets are a new and rapidly evolving asset class. While the term is used broadly to cover a wide range of assets that are in digital form, in this report the term refers to digital representations of value recorded on distributed ledgers or Blockchains which can be transferred, stored or traded electronically. These are sometimes also referred to as Degital Financial Assets or Crypto-assets.
