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Reporting Requirements Digital Assets Stablecoins

Fenwick & West LLP

SEC Staff Offers New Guidance on Crypto Disclosure, Stablecoins

Fenwick & West LLP on

On April 10, the SEC staff articulated how existing disclosure requirements under the federal securities laws apply to offerings and registrations involving crypto assets....more

Akin Gump Strauss Hauer & Feld LLP

SEC Staff Provides Disclosure Guidance for Crypto Asset Offerings, Registrations

On April 10, 2025, the staff of the SEC’s Division of Corporation Finance (the “Staff”) published a statement providing its views about the application of certain disclosure requirements under the federal securities laws to...more

A&O Shearman

FSB thematic peer review on global regulatory framework for cryptoasset activities

A&O Shearman on

The Financial Stability Board (FSB) has published summary terms of reference for its thematic peer review on the FSB global regulatory framework for cryptoasset activities. The objective of this peer review is to examine...more

A&O Shearman

President Trump's early days in office signal that pro-crypto reforms are ahead

A&O Shearman on

In the past week, we have seen the possible end to the ‘crypto winter’ in the United States, with the Trump Administration signaling that a range of pro-crypto reforms are ahead. These signals, which will likely develop into...more

Seward & Kissel LLP

Final Tax Rules and Transitional Guidance for Broker Reporting

Seward & Kissel LLP on

The Internal Revenue Service (“IRS”) recently finalized Treasury Regulations (the “Final Regulations”) and published two notices and a Revenue Procedure (the “Transitional Guidance”) for broker reporting of certain...more

BakerHostetler

Weekly Blockchain Blog - July 2024 #2

BakerHostetler on

US Stablecoin Companies Achieve Licenses, Avoid SEC Enforcement Action - According to a recent press release, Circle, the issuer of USDC and EURC, announced that it is now the “first global stablecoin issuer to achieve...more

Seward & Kissel LLP

New IRS Tax Form for Digital Asset Broker Reporting

Seward & Kissel LLP on

The IRS released a draft of a new tax form, Form 1099-DA, that brokers will use to report proceeds from certain digital asset transactions. The draft Form 1099-DA can be found on the IRS website and below. The effective date...more

BakerHostetler

Digital Asset Broker Regulations Target DeFi Platforms and Payment Processors

BakerHostetler on

The Internal Revenue Service (IRS) and the Department of the Treasury issued a 282 page notice of proposed rulemaking regarding digital assets and broker reporting on Aug. 26 (the Proposed Regulations), nearly two years after...more

Proskauer - Tax Talks

Recent Legislative Proposals and IRS Guidance on the Taxation of Digital Assets

Proskauer - Tax Talks on

This blog post summarizes recent federal bills that have been introduced (but not yet passed), proposals by the Biden Administration, and guidance issued by the Internal Revenue Service with respect to the taxation of digital...more

ArentFox Schiff

SEC - CFTC Joint Proposed Amendments Introduce Enhanced Private Fund Reporting Requirements

ArentFox Schiff on

On August 10, 2022, the US Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) issued a joint proposal to amend Form PF, a reporting form for SEC-registered reporting private fund...more

Latham & Watkins LLP

New US Digital Assets Bill Casts Wide Net

Latham & Watkins LLP on

An ambitious proposal could bring digital assets into the mainstream regulatory fold. During an eventful summer for the digital assets industry, it may have been easy to miss US Representative Don Beyer’s introduction of the...more

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