Why is everyone still debating whether offshore exchanges will provide lists to Chinese tax authorities? Is there any doubt about this? If they want it, 100% they'll provide it. Who dares to offend the two major powers, the US and China? Back when the exchange bosses were still in the country, a certain top exchange handed over all the big account data directly when a local tax bureau requested it. For tax authorities, the only obstacles are the legal status of virtual currencies, priority issues, and too many historical legacy problems. Plus, enforcement comes with manpower costs—it has to be done step by step.