PwC – Annual Global Crypto Tax Report, 2024

PwC's Annual Global Crypto Tax Report for 2024 recognizes the challenges faced by professionals in the digital assets market in the past year. However, there are indications of recovery in early 2024, and regulators have been actively making changes in the industry. Regulators such as the US SEC and CFTC have taken enforcement actions against crypto exchanges, and new regulations have been introduced in various markets. The report highlights three key themes in the regulatory landscape: increased regulation of brokers and other market participants, challenges related to the tokenization of real-world assets, and the regulation of stablecoins and other forms of tokenized money. The report also covers topics such as decentralized finance, non-fungible tokens, and jurisdiction-specific tax regimes. It aims to serve as a comprehensive reference source for professionals in the digital assets market, providing insights into the evolving regulatory landscape and its impact on taxation.