now Japan be number one (may be China is number one because of mining ) after china Asia countries then UAE , Germany , USA ,.....
Germany? Any arguments?

Federal financial supervisory authority of germany has already recognised bitcoin and they make very interesting and improtant legislative iniciatives.There is a very interesting fact,They think that bitcoin is not a legal tender or E.money and they discuss bitcoin transfers as a transfer of goods and not as money or obligations,this means that bitcoin is a units of good and not money for them.By this iniciatives I think they will create precondition to establish taxes on bitcoin transfers but also as we know this will be very hard..So,As I heard from my friend there is a very good situation Today in Germany and I hope it will be, because Germany is a one of the best source of law in EU.