Certain aspects of token taxation in the system of legal regulation of foreign countries

This article focuses on the exploration of crypto derivatives as a specific asset category for tax purposes. The author examines various methods and approaches used by certain countries in the sphere of tax regulation for tokens, highlighting the unique features that have an impact on relevant legislation. The key issue of this research is the ambiguity and variety of approaches to taxation for tokens, which causes legal uncertainty and makes it difficult to implement crypto operations on the international level. Based on these findings, the article identifies various strategies for taxing tokens, including classifying tokens, accounting for transactions involving tokens, and taxing income of cryptocurrency transactions.