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US: DOJ and CFTC Charge Individual for Crypto-related Market Manipulation Scheme

www.findknowdo.com/news/01/11/2023/doj-and-cftc-charge-individual-crypto-related-market-manipulation-schemeA Fractured Framework: Regulatory Actions Against Mango Token Trader Highlight Complexities of Crypto Enforcement (akingump.com)www.bakerlaw.com/alerts/doj-cftc-sec-bring-separate-actions-same-conduct-alleged-digital-asset-manipulation-fraud-scheme-mango-markets-platformwww.shoosmiths.com/insights/comment/landmark-case-involving-a-110-million-cryptocurrency-scheme 0
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Crypto Currencies, Regulatory, US Corporate Taxation, Tax, US Banking, Regulatory, US Regulatory, Tax, Transparency, US Funds, Investment Funds, Tax, US

US: Cryptocurrency in Earn Accounts belong to Celsius not Customers

bracewell.com/insights/my-cryptos-gone-cryptocurrency-earn-accounts-belong-celsius-not-customerswww.restructuring-globalview.com/2023/01/who-owns-the-crypto-the-customer-or-the-debtor/www.cadwalader.com/resources/clients-friends-memos/celsius-earn-depositors-may-be-left-cold-by-crypto-ownership-rulingwww.omm.com/resources/alerts-and-publications/alerts/read-before-you-click-court-determines-celsius-customers-cryptocurrency-belongs-to-bankruptcy-estate/www.cadwalader.com/fin-news/index.php?nid=43&eid=342www.srz.com/resources/cryptocurrency-update-crypto-in-celsius-earn-accounts-are.htmlwww.crowellcryptodigest.com/2023/01/celsius-ruling-update/www.huntonak.com/en/insights/terms-of-use-a-deciding-factor-in-asset-ownership-why-some-cryptocurrency-holders-dont-own-their-assets.htmlFederal Agencies Coordinate Action Against Celsius | Jones DayFTC Reaches Settlement with Crypto Platform | Consumer Finance and Fintech BlogCelsius Network: Stipulated Order for Permanent Injunction and Other Relief (ftc.gov)Bankruptcy court confirms that retail borrowers’ crypto belongs to Celsius, Daniel Gwen, Melissa Bender (ropesgray.com)www.restructuring-globalview.com/2023/11/us-who-owns-the-crypto-bankruptcy-court-rules-that-customers-do-not-own-the-deposited-crypto/ See also:www.wilsonelser.com/news_and_insights/insights/4781-insurers_beware_of_silent_crypto_exposure_part_iv 0
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Crypto Currencies, Regulatory, US Banking, Denmark, Sanctions, US Litigation, Regulatory, US

US: IRS Transitional Guidance for Broker Reporting on Digital Assets

www.crowell.com/NewsEvents/AlertsNewsletters/all/Treasury-IRS-Provide-Transitional-Guidance-for-Broker-Reporting-on-Digital-Assetswww.fenwick.com/insights/publications/infrastructure-act-delays-broker-reporting-requirementsIRS issues proposed regulations for broker reporting of digital assets – Eversheds Sutherland (eversheds-sutherland.com)Digital Asset Broker Regulations Target DeFi Platforms and Payment Processors | BakerHostetler (bakerlaw.com) Update:Treasury Department Issues Proposed Regulations for Brokers of ‘Digital Assets’ // Cooley // Global Law Firm 0
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Crypto Currencies, Regulatory, Tax, Tax Reporting, US

US: Interim Guidance on Book-Minimum Tax and Stock Buyback Excise Tax

www.bhfs.com/insights/alerts-articles/2022/interim-guidance-on-book-minimum-tax-and-stock-buyback-excise-taxwww.paulweiss.com/practices/transactional/tax/publications/irs-issues-guidance-on-excise-tax-on-stock-repurchases-and-corporate-alternative-minimum-tax?id=45658tax.weil.com/insights/notice-2023-2-proposed-guidance-on-the-stock-buyback-excise-tax/#page=1www.dwpv.com/en/Insights/Publications/2022/Proposed-Regulatory-Changes-to-Stock-Buyback-Excise-Taxwww.skadden.com/insights/publications/2022/12/irs-issues-initial-guidance-for-new-exciseblog.freshfields.us/post/102i488/treasury-issues-notice-2023-2-clarifying-application-of-the-stock-buyback-excise#www.mayerbrown.com/en/perspectives-events/publications/2023/01/1-stock-buyback-tax-us-treasury-irs-release-interim-guidancewww.ropesgray.com/en/newsroom/alerts/2023/01/irs-guidance-answers-certain-questions-for-spacs-on-applicability-of-excise-taxinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarG%2BoaaOCmInF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapWEoxA25xf3V7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.hklaw.com/en/insights/publications/2023/01/notice-20237-first-peak-at-corporate-amt-guidancetax.weil.com/insights/notice-2023-7-provides-guidance-for-applying-corporate-alternative-minimum-tax/#page=1www.sidley.com/en/insights/newsupdates/2023/01/irs-guidance-on-1-percent-excise-tax-helpful-for-de-spac-transactions-with-private-targetswww.wilmerhale.com/insights/client-alerts/20230112-new-stock-buyback-tax-some-questions-answered-others-remainwww.vedderprice.com/-/media/files/vedder-thinking/publications/2023/1/excise-tax-on-corporate-stock-repurchases-under-the-inflation-reduction-act.pdfwww.jonesday.com/en/insights/2023/01/interim-guidance-from-the-treasury-department-on-the-1-corporate-stock-buyback-taxcooleyma.com/2023/01/19/interim-guidance-on-stock-buyback-excise-tax-confirms-broad-application-to-ma-and-capital-market-transactions/#page=1www.mayerbrown.com/en/perspectives-events/publications/2023/01/new-guidance-on-the-1-percent-excise-tax-on-stock-buy-backswww.lw.com/admin/upload/SiteAttachments/Alert%203057.pdfwww.cadwalader.com/brass-tax/index.php?nid=66&eid=254www.proskauertaxtalks.com/2023/02/irs-and-treasury-provide-guidance-on-the-excise-tax-on-repurchases-of-corporate-stock-under-section-4501/#page=1www.hklaw.com/en/insights/publications/2023/01/treasurys-first-repurchase-excisewww.shearman.com/en/perspectives/2023/04/funding-rule-under-notice-2023-2-expands-scope-of-stock-buyback-excise-taxwww.mayerbrown.com/en/perspectives-events/podcasts/2023/04/mayer-brown-microtalk-excise-taxwww.thecompensationconnection.com/2023/05/01/understanding-the-impact-of-the-new-us-stock-buyback-excise-tax-on-stock-based-compensation/#page=1www.mayerbrown.com/en/perspectives-events/events/2023/05/its-deja-vu-all-over-again-the-new-book-minimum-taxIRS issues transitional guidance regarding reporting and paying the stock buyback tax – Eversheds Sutherland (eversheds-sutherland.com)IRS Announces Transition Guidance for Stock Buyback <br>Excise Tax // Cooley // Global Law Firm See also:Will the Excise Tax on Stock Buybacks Make Delaware SPACs an Endangered Species?, Giovanni Caruso (loeb.com) Update:www.findknowdo.com/news/04/10/2024/irs-and-treasury-propose-rules-stock-buyback-taxwww.gtlaw.com/en/insights/2024/4/spac-considerations-new-regs-proposed-for-stock-repurchase-excise-taxwww.paulweiss.com/practices/transactional/tax/publications/new-proposed-regulations-on-excise-tax-on-stock-repurchases?id=51104www.skadden.com/insights/publications/2024/04/newly-proposed-regulationsinsightplus.bakermckenzie.com/bm/attachment_dw.action?attkey=FRbANEucS95NMLRN47z%2BeeOgEFCt8EGQJsWJiCH2WAWE%2FeOkjb67%2Bq48OuBUV4xd&nav=FRbANEucS95NMLRN47z%2BeeOgEFCt8EGQbuwypnpZjc4%3D&attdocparam=pB7HEsg%2FZ312Bk8OIuOIH1c%2BY4beLEAevZmgA7s6Pw8%3D&fromContentView=1www.dlapiper.com/en/insights/publications/2024/04/treasury-and-irs-publish-proposed-regulations-concerning-stock-buyback-excise-taxwww.dlapiper.com/en/insights/publications/2024/04/treasury-and-irs-publish-proposed-regulations-concerning-stock-buyback-excise-taxwww.cadwalader.com/brass-tax/index.php?nid=81&eid=346www.nelsonmullins.com/insights/insights/nelson-mullins-tax-report-irs-releases-proposed-regulations-on-1-tax-on-stock-buybacks-under-irawww.hklaw.com/en/insights/publications/2024/04/treasury-irs-issue-inbound-corporation-stock-repurchasewww.jonesday.com/en/insights/2024/05/new-guidance-from-the-treasury-department-on-1-corporate-stock-buyback-taxwww.mayerbrown.com/en/insights/publications/2024/05/1-percent-stock-buyback-tax-us-treasury-irs-release-proposed-regulationswww.proskauertaxtalks.com/2024/05/proposed-regulations-issued-on-the-excise-tax-on-repurchases-of-corporate-stock/#page=1www.aoshearman.com/en/insights/stock-buyback-excise-tax-highlights-of-the-new-proposed-regulationswww.mintz.com/insights-center/viewpoints/2906/2024-05-23-proposed-treasury-regulations-provide-guidance-stock#page=1insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqPBQb2mCE%2BaF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.dwpv.com/en/Insights/Publications/2024/IRS-Application-Funding-Rule-Stock-Buyback-Taxwww.dlapiper.com/en/insights/publications/2024/07/stock-buyback-excise-tax-enacted-as-part-of-inflation-reduction-actwww.jonesday.com/en/insights/2024/07/treasury-department-finalizes-1-corporate-stock-buyback...
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Regulatory, Tax, US