Yes it's relevant. But it seems to be published long time ago and never updated later. The article mentioned just five countries that apply taxation over crypto users [Australia,Brazil,France,Singapore,United Kingdom] when actually we have more countries.
I found this great
article which include more countries applying taxes either over individual possession or business possession. I can mention:
Switzerland:
If you earn income by mining cryptocurrency in Switzerland, this qualifies as self-employment income. If you earn crypto via the professional trading of cryptocurrency, this counts as business tax. If you earn your main wage in the form of cryptocurrency, then you must declare your assets on your income taxes.
Investors in cryptocurrency are those who only trade from their personal accounts. In this case, crypto gains are tax-exempt capital gains. This means you should report them to the Swiss government but will not need to pay taxes on them.
South Corea: where ICO industry and the digital currency market are both taxed.
Portugal: where businesses have to pay taxes on profits they make from crypto gains.
The list should be long as the article was published in September last year.
This interests me:
If you earn crypto via the professional trading of cryptocurrency,
I wonder what the regulatory authority means by earning via "Professional Trading". I had to check the word "professional/profession" to understand exactly what they mean there:
Profession According to online dictionary:
1. a paid occupation, especially one that involves prolonged training and a formal qualification.
So, it probably means that casual traders won't be affected by tax on professional traders, as most probably don't have the formal qualification?
Investors in cryptocurrency are those who only trade from their personal accounts.
I Guess this ^ is where they may have involved the regular traders