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The Regulatory Framework of Digital Currencies in Malaysia: A Conceptual Paper

Table 1:

Developed Countries Region Legal Banned Unregulated / not illegal Taxable Asset
1 Australia Asia ✔      
2 Austria Europe     ✔  
3 Brunei Asia     ✔  
4 Belgium Europe     ✔  
5 Bulgaria Europe       ✔
6 Canada N Ame       ✔
7 Chile S Ame     ✔  
8 Croatia Europe     ✔  
9 Costa Rica Ame ✔      
10 Cyprus Europe     ✔  
11 Czech Republic Europe       ✔
12 Denmark EU       ✔
13 Ecuador S Ame   ✔    
14 Estonia Europe       ✔
15 Finland EU       ✔
16 France Europe       ✔
17 Germany Europe ✔      
18 Greece Europe     ✔  
19 Hong Kong Asia ✔      
20 Hungary Europe     ✔  
21 Iceland Europe ✔      
22 Ireland Europe     ✔  
23 Israel W Asia       ✔
24 Italy EU ✔      
25 Japan Asia ✔      
26 Latvia EU ✔      
27 Lithuania Europe     ✔  
28 Luxembourg Europe ✔      
29 Macau Asia   ✔    
30 Netherlands EU       ✔
31 New Zealand Asia ✔      
32 Norway Europe       ✔
33 Poland Europe ✔      
34 Portugal Europe       ✔
35 Romania Europe     ✔  
36 Slovakia Europe       ✔
  Developed Countries Region Legal Banned Unregulated / not illegal Taxable Asset
37 Singapore Asia       ✔
38 South Korea Asia ✔     ✔
39 Spain Europe ✔      
40 Sweden Europe ✔      
41 Switzerland Europe ✔      
42 Taiwan Asia   ✔    
43 United Kingdom Europe       ✔
44 United States N America ✔     ✔
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