Regulation and Taxation of Digital Assets: U.S. Tax Law, Recent Regulations, State Law Issues, Reporting, Tax Planning
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide tax professionals a detailed analysis of the taxation of digital assets under current tax law. The panel will discuss applicable IRS tax rules and recent regulations, state law issues, sourcing of income rules and challenges, issues presented by applicable international tax rules under the Internal Revenue Code, and other vital items impacting taxpayers as such relates to digital assets.
Outline
- Tax treatment of digital assets and related transactions
- Clear explanations of the technology, and drawing parallels to current IRS regulations and applicable tax rules
- Sourcing of income rules and challenges created by having an asset class that does not have an exact fit for existing IRS and cross-border regulations with respect to sourcing
- Tax implications of BEAT, GILTI, FDII, Subpart F, and PFIC rules concerning digital asset transactions
- Best practices for tax counsel and advisers to ensure tax compliance
Benefits
The panel will discuss these and other key issues:
- Current U.S. tax laws impacting digital assets and related transactions
- IRS regulations covering the tax treatment of digital asset transactions and cryptocurrency
- Sourcing rules and pitfalls to avoid unnecessary tax liability
- Additional federal income tax implications: BEAT, treatment of CFCs and PFICs, FDII
Faculty
Mark DiMichael
Partner
Citrin Cooperman
Mr. DiMichael is a partner in the forensic, litigation, and valuation services department. He is also the co-founder... | Read More
Mr. DiMichael is a partner in the forensic, litigation, and valuation services department. He is also the co-founder and co-leader of the firm's Digital Asset Committee, focusing on addressing the unique needs of Citrin Cooperman clients in the digital asset space.
Closeto be announced.
Cannot Attend June 13?
Early Discount (through 05/17/24)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.