Historically, U.S. tax law has allowed a taxpayer to exchange one investment property for another and defer the income tax consequences of that exchange so long as both the relinquished
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26 November 2019
22 October 2019
The U.S. Internal Revenue Service (“IRS”) released Revenue Ruling 2019-24 on October 9, 2019 providing guidance on the U.S. income tax treatment of hard forks and airdrops of cryptocurrency. Revenue
22 September 2019
On August 20, 2019, the Swiss Banking Association (“SBA”) released guidelines for member banks (in German with Italian, French and English versions to follow) about opening company accounts for companies
28 May 2019
During a speech at Consenus 2019, Sigal Mandelker, the U.S. Treasury’s Under Secretary for Terrorism and Financial Intelligence, reiterated the projection that the Financial Action Task Force (“FATF”) will adopt
18 March 2019
The trend of established banks partnering with technology companies to offer digital asset-related services continues in Switzerland. Around the end
19 October 2018
Crypto Fund AG, a subsidiary of Swiss-based Crypto Finance AG, received authorization from the Swiss Financial Markets Supervisory Authority (FINMA)
08 October 2018
During 2017, the issue that probably got the most attention for companies raising capital through initial coin offerings (ICOs) was
28 September 2018
Switzerland often ranks among the most friendly and accommodating countries for blockchain-based companies to conduct their initial coin or token
