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Full-Text Articles in Securities Law
Morrison And Cryptocurrencies: Is It Time To Revisit The Extraterritorial Application Of Rule 10b-5?, Eleanor B. Eastham
Morrison And Cryptocurrencies: Is It Time To Revisit The Extraterritorial Application Of Rule 10b-5?, Eleanor B. Eastham
Georgia Journal of International & Comparative Law
No abstract provided.
Taxing Bitcoin And Blockchains—What The Irs Told Us (And What It Didn’T), David J. Shakow
Taxing Bitcoin And Blockchains—What The Irs Told Us (And What It Didn’T), David J. Shakow
All Faculty Scholarship
The IRS recently issued its second description of how it will treat Bitcoin and other blockchain assets. Some of its analysis leaves open questions that invite further consideration, and important issues remain unresolved. Moreover, because the popular Bitcoin blockchain uses a "proof of work" consensus procedure, issues relating to the alternative "proof of stake" procedure have been neglected.