Will Resiliency Carry the Digital Asset Sector Through 2024: Federal Legislative Developments and OFAC Consent Orders — The Crypto Exchange Podcast
Will Resiliency Carry the Digital Asset Sector Through 2024: Navigating the 2023 Regulatory Landscape — The Crypto Exchange Podcast
Understanding the CFPB's Proposed Digital Payments Larger Participants Rule and Its Implications for Digital Assets — The Consumer Finance Podcast
Hot Topics in International Trade-The Mod Act
What is sufficient originality for copyright? What is substantial similarity for copyright infringement? The latest artificial intelligence and intellectual property cases – authors lost contributory
FINCast Ep. 38 – The Future of Crypto: A Conversation with Coinbase’s Faryar Shirzad
Podcast: DeFi and Tax: How are digital currencies treated by the IRS? [More with McGlinchey, Ep. 47]
From Station Wagon to Lamborghini: One CypherPunk’s Journey from Cryptoanarchy to Solana Cross-Chain NFT Innovations
Episode #9 - Blockchain Basics with Trokt's Chris Draper
Investment Management Roundtable Discussion – Internet 3.0: Decentralize Everything
Jones Day Presents: Antitrust, Collusion, and Blockchains
Jones Day Presents: Advantages of Blockchain in Trade Finance
Jones Day Presents: State Regulations and Blockchain
Jones Day Presents: Data Privacy Threats to Blockchains
Jones Day Presents: What is Smart Code and How Does it Relate to Smart Contracts?
Jones Day Presents: Smart Contracts and Blockchain
Jones Day Presents: Does Blockchain Technology Work?
Jones Day Presents: What General Counsel Need to Know about Blockchain
Jones Day Presents: What Is Blockchain and How Is It Used?
Jones Day Talks Technology: Blockchain for Business Lawyers—An Introduction to Blockchain
The Blockchain Bi-Weekly presented by the Polsinelli Blockchain+ team is a rundown of some of the key stories in the Web3, blockchain and crypto ecosystems curated by our attorneys navigating the intersections of code, smart...more
Due to the anonymity of non-fungible tokens’ (“NFTs”) transactions, sellers face practical difficulties in determining whether or not they should charge Spanish Value Added Tax (“VAT”) to the buyers on sales through online...more
Without an apparent hitch, Ethereum effected its Merge on Thursday, September 15, 2022 whereby the blockchain platform switched its validation from proof-of-work (“POW”) to proof-of-stake (“POS”). The switch will reduce the...more
On June 7, 2022, a bill was introduced in the U.S. Senate that would provide greater clarity regarding the taxation and regulation of digital assets. Here are some of highlights....more
Cryptocurrencies might, simplistically, be defined as virtual currencies that use cryptography to secure transactions which are digitally recorded on a widely distributed ledger. The ledger technology uses independent...more
In early February, HMRC published a new chapter in its Cryptoassets Manual dealing with decentralised finance (“DeFi”). DeFi is an umbrella term encompassing a range of products which are comparable with traditional financial...more
Against the backdrop of rapidly evolving blockchain technology, the IRS has oftentimes been slow to update its related tax guidance, leaving participants in the blockchain ecosystem uncertain about their tax obligations....more
On March 6, 2021, Forbes reported that Damon Rowe, Director, Fraud Enforcement Office, Internal Revenue Service, Washington, DC, remarked that the IRS “added some crown jewels,” including a dedicated team of IRS Criminal...more
On 10/9/19, IRS issued Rev. Rul. 2019-24 addressing the issues of a Taxpayer having gross income under § 61 of the Internal Revenue Code as a result of a hard fork of a cryptocurrency that the Taxpayer owns if the Taxpayer...more
On Oct. 9, 2019, the Internal Revenue Service (the “Service”) issued Revenue Ruling 2019-24 concerning the tax consequences of virtual currency hard forks, as well as FAQs on the taxation of virtual currency generally. This...more
Five years or so years ago, the Internal Revenue Service (“IRS”) provided its first, and until this week, only formal advice on the taxation of cryptocurrency transactions in Notice 2014-21. This guidance, while helpful in...more
The Organisation for Economic Co-operation and Development (OECD) issued a “call to action” for countries to do more to tackle enablers of tax crimes. The result of this “call to action” was the establishment of an...more
The IRS Chief of Criminal Investigation, Don Fort, recently stated: “It’s possible to use Bitcoin and other cryptocurrencies in the same fashion as foreign bank accounts to facilitate tax evasion.” ...more
CFTC Files Eight Anti-Spoofing Enforcement Actions against Three Banks (Deutsche Bank, HSBC & UBS) & Six Individuals - On January 29, 2018, the Commodity Futures Trading Commission ("CFTC"), along with the Department of...more
Possession of virtual currency, also known as cryptocurrency, is legal in the U.S. as well as many other parts of the world. The most well-known form of virtual currency is Bitcoin. There are other virtual currencies that...more