Michelle Harding & Julien Jarrige, OECD

Michelle Harding
Julien Jarrige

About the speakers

Michelle Harding, Head of the Tax Data and Statistical Analysis Unit, OECD Centre for Tax Policy and Administration 

Michelle Harding is a senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration. A co-author of the OECD’s recent report on Taxing Virtual Currencies, she is also responsible for the OECD’s Global Revenue Statistics Initiative, the calculation of effective tax rates on labour income, the Tax Database and Corporate Tax Statistics. Michelle’s earlier work at the OECD focussed on environmental taxation and climate change, including the taxation of energy. She was a co-author of the original Taxing Energy Use (OECD, 2013, 2015) and Effective Carbon Rates (OECD, 2016) publications. In 2015, she led the G20 work on the taxation of SMEs, publishing a comprehensive overview of SME taxation in 39 OECD and G20 countries. Michelle has also published work on taxation of dividends, capital gains and interest income, company car taxation, tax autonomy of subnational governments, drivers of consumption tax revenues, and the taxation of transport fuels in OECD countries. 


Julien Jarrige, Adviser to the Director and Deputy Director, OECD Centre for Tax Policy and Administration 

As an adviser to the Director and Deputy Director of the OECD’s tax policy directorate, Julien Jarrige is involved in major international tax negotiations including on the tax challenges raised by digitalisation, the work on multinationals’ tax avoidance, the exchange of information for tax purposes and tax and development matters. Co-author of the OECD’s report on Taxing Virtual Currencies, Julien was a policy advisor in the Finance track secretariat of Saudi Arabia’s G20 Presidency in 2019-2020. Teaching assistant at Sciences Po Paris’ School of Public Affairs on global economic governance and international taxation in 2018-2019 and 2020-2021, he held various positions within the OECD’s tax policy directorate since 2014, mainly in relation to the Base Erosion and Profit Shifting (BEPS) project. Prior to joining the OECD, Julien worked as an international tax consultant at Deloitte. 



Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues 

Abstract: Crypto-assets, and virtual currencies in particular, are in rapid development and tax policymakers are still at an early stage in considering their implications. G20 Leaders and Finance Ministers have called international organisations to analyse the risks posed by crypto-assets. So far, the tax policy and evasion implications have been largely unexplored, although forming an important aspect of the overall regulatory framework. 

Prepared with the participation of over 50 jurisdictions, Taxing Virtual Currencies is the first comprehensive analysis of the approaches and policy gaps across the main tax types (income, consumption and property taxes) for such a large group of countries. This report also considers the tax implications of a number of emerging issues, including the growing interest in stablecoins and 'central bank digital currencies'; as well the evolution of the consensus mechanisms used to maintain blockchain networks and the dawn of decentralised finance. 

This report was prepared for presentation to the October 2020 meeting of G20 Finance Ministers and Central Bank Governors. It provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies. 

The report is available at: https://www.oecd.org/tax/tax-policy/taxing-virtual-currencies-an-overvie...    



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