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What the heck happened last week? SEC Broker Enforcement, Treasury Broker Rule, and SCOTUS Broke Chevron.

It’s an unfortunate habit, but federal agencies tend to announce enforcement actions and rulemakings at the end of the day on Fridays, especially Fridays before a holiday. For crypto, last...

New crypto tax reporting obligations took effect on new year’s day

We wish you all a very happy new year! Unfortunately, the new year also brings a new law that is not only unconstitutional but also virtually impossible to comply with...

Comments to the Department of Treasury on “Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions”

A direct download of this comment is available here. To whom it may concern: Coin Center is an independent nonprofit research and advocacy center focused on the public policy issues...

Coin Center Suggestions to Address Uncertain Tax Treatment of Digital Assets

A direct download of this letter is available here. Dear Chairman Wyden and Ranking Member Crapo, Based in Washington, D.C., Coin Center is the leading non-profit research and advocacy center...

A Snapshot of the Current Questions and Unsettled Policy Related to Cryptocurrency Taxation

Tax issues range from general questions about how digital assets should be taxed to technical issues dealing with accounting practices and reporting obligations. Novel technological aspects of digital assets that...

Does the Merge change how Ethereum is regulated? (No.)

The Ethereum Merge is resurfacing questions about regulatory differences between proof-of-stake and and proof-of-work. As we've said many times, we do not believe that the technological differences between POS and...

How does Tornado Cash work?

1. Introduction In August 2022, the US Treasury’s Office of Foreign Assets Control (OFAC) sanctioned Tornado Cash, adding 45 Ethereum addresses to the Specially Designated Nationals (SDN) List of sanctioned...

What is “staking”?

“Staking” is a loosely defined term in the cryptocurrency ecosystem. Use (perhaps overuse) of the term to describe a variety of activities has resulted in confusion over the term’s meaning...

Understanding Bitcoin’s energy use

Why does Bitcoin consume electricity? Does energy usage increase with the number of transactions? Can we compare Bitcoin's energy usage to traditional payments technologies like credit cards? Are Bitcoin miners...

How I Learned to Stop Worrying and Love Unhosted Wallets

Over the past year, governments around the world have expressed concern about the risks of illicit financial activities such as money laundering, terrorist financing, and the evasion of international sanctions...

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