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IRS Clarifies U.S. Tax Treatment of Cross-Border Cloud and Other Online Transactions in Proposed Regulations

USA - August 19 2019 On Aug. 9, 2019, the IRS issued proposed regulations (Proposed Regulations) addressing the U.S. federal income tax treatment of cross-border cloud…

Kemal Hawa, Emily G. Naughton, Erez I. Tucner.

IRS and Treasury Issue Final IRC Section 956 Regulations that Reduce Deemed Income Inclusion for Certain Corporate U.S. Shareholders

USA - May 28 2019 On May 23, 2019, the Internal Revenue Service (IRS) and the Treasury Department issued final regulations (the Final Section 956 Regulations) intended…

Blockchain & Cryptocurrency Newsletter - Winter 2019

USA - March 7 2019 2018 was a year of transformation for the blockchain industry. While the market continued to see technological advancements in smart contracts…

Rebecca G. DiStefano, Preston Barclay, Carl A. Fornaris, Barbara A. Jones, Michele A. Kulerman, William B. Mack, Marina Olman-Pal, Maria Sendra, Mary F. Voce.

Securities and Tax Law Effects of Token Airdrops

USA - May 24 2018 This GT Advisory examines token airdrops in blockchain technology development and finance.The term “airdrop” means a project founder’s distribution…

Rebecca G. DiStefano.

Draft Infrastructure Bill Contains New Cryptocurrency Reporting Requirements

USA - August 5 2021 The U.S. Senate recently released a draft of its bipartisan Infrastructure Bill (the "Bill") that includes additional cryptocurrency reporting…

Marvin A. Kirsner, Shira Peleg.