Break-Out Session E - VAT/GST and the Crypto Economy

Jan 27, 2026 — 01:30 pm - 3:00 PM
Plenary Room - CC1

Chair:

Panel members:

Laura Alarcón Díaz, Hanif Alam, Emeka Nwankwo, Victoria Perez de la Cruz, Lisa Askenazy Felix, Lawrence Zlatkin

Break-Out Session E - VAT/GST and the Crypto Economy

Presentations

Introduction to the crypto-asset economy

Laura Alarcón Diaz, IBFD

OECD project for the analysis of crypto-assets for VAT

Hanif Alam, OECD

Spain’s experience in addressing the VAT challenges of crypto-asset economy

Victoria Pérez de la Cruz, Spain

VAT Treatment of Crypto-Assets in Africa

Emeka Nwankwo, ATAF

Insights from a business perspective

Lisa Askenazy and Lawrence Zlatkin, Business at OECD (BIAC)

Presented by

Chair

Ian Broadhurst

HMRC

Deputy Director, International VAT

Panel members

Laura Alarcón Díaz

IBFD (International Bureau of Fiscal Documentation)

VAT Managing Principal

https://www.linkedin.com/in/laura-alarcond?utm_source=share&utm_campaign=share_via&utm_content=profile&utm_medium=android_app

Hanif Alam

OECD

Adviser

https://uk.linkedin.com/in/hanif-alam-7587a090

Emeka Nwankwo

African Tax Administration Forum (ATAF)

Head, Member Services

Victoria Perez de la Cruz

Spanish tax authority (AEAT)

Senior Adviser

Lisa Askenazy Felix

FalconX

Global Head of Tax

Lawrence Zlatkin

Coinbase Global, Inc.

Vice President, Tax