Tag Archives: digital assets

Recommendations for the Application of Tax Law to Digital Assets 

By | April 24, 2024

Legislative corridors in the United States are fueled with ambition and hopes to deliver a well-rounded framework for digital asset taxation. However, the path to unified and comprehensive legislation is laden with details and controversies. In July 2023, the Joint Committee on Taxation requested comments from interested parties on how current laws and regulations might… Read More »

Crypto Custody

By | April 23, 2024

The Markets in Crypto-Asset Regulation (Regulation (EU) 2023/1114 – ‘MiCA’) aims at furthering one of the main applications of the distributed ledger technology (DLT, which is the crypto asset ecosystem. MiCA’s approach consists of ensuring an adequate degree of investor protection, financial stability, market fairness, and integrity, in the aftermath of the Crypto Winter, where… Read More »

Angels and Devils: The Early Crypto Entrepreneurs

By | January 18, 2023

This post is a summary of a paper that was selected for inclusion at the inaugural Digital Assets at Duke Conference at Duke University on January 20 and 21.  The past year was not a good one for crypto, with Sam Bankman-Fried’s massive fraud through FTX/Alameda, Do Kwon’s failed algorithmic stablecoin experiment (Terra Luna), and… Read More »