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July 21, 2022

Taxpayers engaging in cryptocurrency and NFT transactions may increasingly find their transactions subject to an evolving state tax landscape as states begin to issue new tax guidance on cryptocurrencies and NFTs.

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The UK Government continues to take steps to ensure the UK financial services sector remains competitive by announcing a consultation relating to the taxation of DeFi lending and staking activities. 

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The IRS issued Proposed Regulations that clarify the treatment of over-the-counter foreign currency options under the section 1256 mark-to-market rules. 

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An EU Advocate-General opined that an LMA-style sub-participation does not fall within the VAT exemption for the granting of credit.

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