Taxation of Cryptocurrency Transactions and ICO Projects

on YouTube ↗18m

" summary

Overview of taxation rules for cryptocurrency transactions and ICOs involving US residents, covering tax treatment of crypto transfers, token sales, and compliance issues under US tax law. Discusses practical tax implications for businesses and projects running ICOs, and how to apply reporting and withholding requirements when US taxpayers are involved.

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" chapters (13)

1. 0:00Introduction
2. 1:50US extraterritorial laws
3. 3:15Crypto transaction taxes
4. 5:01Taxable vs non-taxable events
5. 6:29Who pays US taxes
6. 8:57FATCA requirements
7. 10:41BSA financial crime
8. 11:24US law precedents
9. 12:52Subject to US laws
10. 13:34Avoiding US authority issues
11. 14:37Howey test tokens
12. 15:42Airdrops taxation
13. 17:08Q&A

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