LATEST POST

HMRC Publishes UK Tax Guidance on Cryptocurrency for Individuals

and
On December 19, HM Revenue and Customs (“HMRC”), the UK’s counterpart to the US Treasury, published long-awaited (and arguably long ... Read More

Getting Smarter: CFTC Publishes Smart Contracts Primer


The Commodity Futures Trading Commission (CFTC) has joined other agencies in explaining the crypto-related products potentially within its jurisdiction. LabCFTC ... Read More

Dragged to the U.S. Courts (Part 3): The Importance of a Valid Forum-Selection Clause


We have said it in both part 1 and part 2 of this series: for a U.S. court to exercise ... Read More

Despite Alleged Fraud, Judge Denies SEC’s Preliminary Injunction Request Based on Howey

Despite evidence of egregious fraud in the marketing of tokens, a judge in the U.S. District Court for the Southern ... Read More

Dragged to the U.S. Courts (Part 2): Avoiding Personal Jurisdiction as a Non-U.S. Blockchain Company


Without personal jurisdiction over a defendant, a court cannot exercise its powers. And when it comes to non-U.S. companies who ... Read More

Dragged to the U.S. Courts (Part 1): Jurisdiction and the Location of Blockchain Nodes


Following the 2017 ICO boom and the more recent declines in cryptocurrency prices, blockchain-related litigation has substantially increased. U.S. courts ... Read More

Cryptoassets Taskforce: Cryptoasset Regulation May Be Coming

The regulation of cryptoassets is a question that has been troubling lawmakers and regulators across the globe. This new phenomenon ... Read More

IRS Advisory Committee Identifies the Need to Enforce Compliance on Cryptocurrency Transactions


A recent report (the “Report”) of the IRS Commissioner’s Information Reporting Advisory Committee (“IRPAC”) has identified the need for additional ... Read More

A Foreboding View of Smart Contract Developer Liability

and
At least one regulator is attempting to provide clarity regarding the potential liability of actors who violate regulations through the ... Read More

EtherDelta Founder’s Settlement with the SEC Has Grim Implications for Smart Contract Developers

The SEC recently brought its first enforcement action against the creator of a “decentralized” digital token trading platform for operating ... Read More

IRS to Virtual Currency Traders: No Formal Voluntary Disclosure Program


The IRS recently announced that it is not planning to establish a formal voluntary disclosure program for taxpayers who have ... Read More

The IRS is Closing in on Cases Regarding Bitcoin Income Reporting


Following a several-year court fight, the Internal Revenue Service (the IRS) appears to have obtained a substantial amount of information ... Read More
Loading...