[CRS 2.0 to Include Crypto Assets and Central Bank Digital Currencies, Overseas Insurance Income Taxation Initiated] According to Caixin, tax authorities have obtained data on overseas policy dividends and cash value, and the taxation of overseas insurance income has been initiated. CRS 2.0 incorporates crypto assets, central bank digital currencies (CBDC), and specific electronic currency products into the definition of financial assets, tightening cross-border tax source supervision.