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OECD Cryptoasset Reporting Framework

OECD - April 21 2022 On 22 March 2022, the Organisation for Economic Co-operation and Development (“OECD”) published a public consultation document proposing new and…

Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz

Haworth: Residency Tie-Breaker Tests in a ‘Round the World’ Tax Scheme

United Kingdom - April 21 2022 The UK’s First-tier Tribunal recently considered the application of the “place of effective management” residency tie-breaker test found in double…

Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz

President Biden’s Greenbook Provides Clarity on Digital Asset Taxation

USA - April 21 2022 The Treasury Department’s General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals (the “Greenbook”) (available here), which…

Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz

NYSBA Tax Section’s Crypto Recommendations

USA - April 21 2022 On April 18, 2022, the New York State Bar Association (“NYSBA”) Tax Section published its Second Report on cryptocurrency and digital assets (“the…

Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz

A Pocket Guide to the 2023 Budget Proposals

USA - April 21 2022 On March 28, 2022, the Biden Administration released its budget proposal for Fiscal Year 2023 (the Budget). We summarize below the tax aspects of the…

Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz