Add to ORKGThe IRS recently issued its second description of how it will treat Bitcoin and other blockchain assets. Some of its analysis leaves open questions that invite further consideration, and important issues remain unresolved. Moreover, because the popular Bitcoin blockchain uses a proof of work consensus procedure, issues relating to the alternative proof of stake procedure have been neglected
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
IRS Tax Notice 2014-21 was the first IRS issued guidance since the creation of cryptocurrency. This ...
This paper examines Bitcoin from a legal and regulatory perspective, answering several important que...
The IRS recently issued its second description of how it will treat Bitcoin and other blockchain ass...
This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Intern...
We will examine the benefits and dangers of implementing blockchain technology within the IRS framew...
In this report, the authors discuss cryptocurrencies — especially bitcoin — and argue that because t...
In Jarrett v. United States, a taxpayer in Tennessee is arguing that staking cryptocurrency did not ...
This paper explores the challenges the cryptocurrency industry has been confronting in the United St...
This paper looks at some issues that may arise as Bitcoin, and its underlying blockchain technology,...
The tax treatment of cryptocurrency forks presents four unique challenges: parent/child designation,...
The buzz surrounding Bitcoin has reached a fever pitch. Yet in academic legal discussions, dispropor...
26 pagesThis Comment will examine the underlying technology behind cryptocurrencies and the inherent...
Blockchain is coming to tax administration and will cause fundamental change. This article considers...
Bitcoin, a virtual currency created in 2009, has resulted in the unlikely pairing of the underworld ...
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
IRS Tax Notice 2014-21 was the first IRS issued guidance since the creation of cryptocurrency. This ...
This paper examines Bitcoin from a legal and regulatory perspective, answering several important que...
The IRS recently issued its second description of how it will treat Bitcoin and other blockchain ass...
This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Intern...
We will examine the benefits and dangers of implementing blockchain technology within the IRS framew...
In this report, the authors discuss cryptocurrencies — especially bitcoin — and argue that because t...
In Jarrett v. United States, a taxpayer in Tennessee is arguing that staking cryptocurrency did not ...
This paper explores the challenges the cryptocurrency industry has been confronting in the United St...
This paper looks at some issues that may arise as Bitcoin, and its underlying blockchain technology,...
The tax treatment of cryptocurrency forks presents four unique challenges: parent/child designation,...
The buzz surrounding Bitcoin has reached a fever pitch. Yet in academic legal discussions, dispropor...
26 pagesThis Comment will examine the underlying technology behind cryptocurrencies and the inherent...
Blockchain is coming to tax administration and will cause fundamental change. This article considers...
Bitcoin, a virtual currency created in 2009, has resulted in the unlikely pairing of the underworld ...
Background: The ongoing digitalization in the world with accelerated advancement of technology both ...
IRS Tax Notice 2014-21 was the first IRS issued guidance since the creation of cryptocurrency. This ...
This paper examines Bitcoin from a legal and regulatory perspective, answering several important que...