On 28 February 2025, the United States Internal Revenue Service's (IRS) regulations requiring brokers to report digital asset transactions enter into force. The rules expand the definition of brokers to include decentralised finance (DeFi) platforms, such as decentralised exchanges (DEXs), which facilitate the exchange or sale of digital assets. Brokers will be required to disclose gross proceeds from digital asset sales and provide information about taxpayers involved in transactions.
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