The other important factor to ponder is the equivalent of the IRS in each one’s country. I mean the bank itself is a potential problem since they may block TXs to/from Exchanges (as you currently can read about here and there), but they also transfer data to the taxation office (so may other types of businesses, and even more so over time as regulation steps-up its deal).

Now depending on how the rules and regulations are set out on a given country, the amounts, the timeline, and how well tied-up and traced you’ve made your earnings in BTC, you may eventually face a just as dreary time having to deal with the taxation office.

P2P and ATMs may help, and a future wider extension of direct acceptance to business is a way forward, but quantities matter here, and the plans will likely vary depending on this factor.