Summarizing complexities and pitfalls in analyzing the electricity demand of new information technology, focusing on Bitcoin, the mostly widely used cryptocurrency
The rapid emergence of Bitcoin and other cryptocurrencies has taken many in the energy sector by surprise. This report summarizes complexities and pitfalls in analyzing the electricity demand of new...
This is the latest installment of Coin Center's multi-part travel series examining how cryptocurrency is used around the world. During my two months in Colombia, it was clear that there are...
This is the latest installment of Coin Center's multi-part travel series examining how cryptocurrency is used around the world. The first stop in Latin American leg for this series stood in...
Today, 21 members of Congress, led by Rep. Tom Emmer, sent a letter asking the agency to issue needed guidance on the tax consequences and basic reporting requirements for taxpayers...
Last week, the Congressional Research Service (CRS), which serves as nonpartisan shared staff to congressional committees and Members of Congress and operates solely at the behest of and under the...
Last week we released a report, A Duty to Answer: Six Basic Questions and Recommendations for the IRS on Crypto Taxes, which examines the state of crypto tax policy in...
Today we are publishing a report on the application of federal income tax laws to cryptocurrencies. The report is focused on the tax uncertainties faced by everyday Americans who use...
U.S. taxpayers lack answers to basic questions about the federal tax and reporting effects of transactions involving cryptocurrencies. Although the Internal Revenue Service has been examining issues related to the...
The Securities and Exchange Commission today released much-anticipated staff guidance “analyzing whether a digital asset is offered and sold as an investment contract, and, therefore, is a security.” What’s new...