The Organisation of Economic Co-operation and Development (OECD) published a report, Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues. Given the tax policy challenges posed by crypto-assets, the OECD notes that the importance of improving regulation of crypto-assets has been consistently called for by the G20 since 2018. The report does not make recommendations, but it provides a number of insights that policymakers may want to consider in the taxation of virtual currencies. It states that policymakers may consider providing guidance that addresses the major taxable events, including inheritance, with crypto-assets. Moreover, drawn from questionnaire responses and guidance documents from over 50 jurisdictions on the current tax treatment of virtual currencies, the report highlights that for countries that impose inheritance or estate taxes, in general, virtual currencies are regarded as property, therefore subject to such taxes.