Cryptoasset Taxation: Why Digital Asset Tax Is Now a Core Issue
Cryptoassets have moved well beyond the experimental phase. What started as a niche technology has become a mainstream financial reality for individuals, businesses, and institutions worldwide. As adoption accelerates, tax authorities have responded with increasing scrutiny, clearer guidance, and more robust reporting expectations.
For tax advisers, accountants, lawyers, and finance professionals, understanding how cryptoassets are taxed is no longer optional—it is essential.
The global context of cryptoasset taxation
Across jurisdictions, regulators are working to align crypto taxation with existing tax principles while addressing the unique features of digital assets. International coordination has intensified, particularly around transparency, reporting, and cross-border compliance.
Several international organizations now play a central role in shaping the regulatory and tax landscape for cryptoassets:
- Organisation for Economic Co-operation and Development (OECD) – developing international tax frameworks, including the Crypto-Asset Reporting Framework (CARF).
- Financial Action Task Force (FATF) – setting global standards on anti-money laundering and cryptoasset service providers.
- International Monetary Fund (IMF) – analysing macroeconomic and financial stability implications of crypto adoption.
- World Bank – supporting regulatory capacity-building and financial integrity initiatives.
- HM Revenue & Customs (HMRC) – issuing detailed guidance on cryptoasset taxation in the UK.
Why crypto taxation is uniquely complex
Unlike traditional financial assets, cryptoassets can function simultaneously as investments, payment instruments, governance tokens, or access rights. Activities such as staking, airdrops, liquidity provision, NFT trading, and DeFi participation blur the boundaries between capital and income.
This complexity creates significant risk for taxpayers and advisers alike—particularly when reporting obligations are unclear or misunderstood.
A practical guide for advisers and professionals
Cryptoasset Taxation by Ben Lee, Dion Seymour, and Zoe Wyatt addresses these challenges with a clear, structured, and practitioner-focused approach. The book explains core crypto concepts before applying tax principles to real-world scenarios, supported by worked examples, flowcharts, and diagrams.
Rather than theoretical debate, the focus is on practical decision-making: how transactions are treated, what must be reported, and how advisers can manage compliance risk in an evolving regulatory environment.
Who should read this book?
This title is particularly relevant for tax advisers, accountants, lawyers, compliance professionals, wealth managers, and institutional libraries seeking authoritative guidance on cryptoasset taxation—especially within a UK and internationally aligned framework.
You can view the book here:
Cryptoasset Taxation – available at CLNZ Books (FREE worldwide shipping)
At CLNZ Books, we curate specialist academic and professional titles for practitioners worldwide—helping libraries and professionals stay ahead in fast-moving fields like digital assets and financial regulation.

