Crypto Regulation: How to Verify Rules, Licences and Tax Duties by Jurisdiction

Review and sources

Reviewed 2026-08-13 by CryptoLV Editorial. Next review: 2026-11-13.

• EUR-Lex: Markets in Crypto-Assets Regulation opens in a new tab

  Supports: Regulation (EU) 2023/1114 is the official MiCA text, with scope, authorisation and crypto-asset categories set by the regulation rather than a generic exchange list.

• IRS: digital asset transaction FAQs opens in a new tab

  Supports: For US federal tax purposes, IRS guidance treats digital assets as property and directs users to current reporting guidance; tax treatment depends on transaction facts and tax year.

• SEC: spot Bitcoin ETP approval statement opens in a new tab

  Supports: The SEC approved listing and trading of a number of spot Bitcoin ETP shares in January 2024; that approval concerns the proposed exchange rule changes, not a general endorsement of Bitcoin or all crypto products.

• FATF: Recommendation 16 payment-transparency update opens in a new tab

  Supports: FATF's 2025 update addresses payment transparency, including the Travel Rule context for virtual assets; implementation and legal effect depend on jurisdictional adoption.

• Japan FSA: Crypto-asset Systems Working Group report opens in a new tab

  Supports: Japan FSA materials document a country-specific crypto-asset reform path and show why country-level primary sources are necessary for legal claims.