
Are stablecoins cash equivalents? What FASB's 2026 proposal actually says
FASB's August 2026 proposal on digital assets and cash equivalents, explained. What it changes, the three criteria that matter, and the November 19 comment deadline.

FASB's August 2026 proposal on digital assets and cash equivalents, explained. What it changes, the three criteria that matter, and the November 19 comment deadline.

Ireland's DAC8 and CARF crypto reporting rules explained: who counts as an RCASP, registration and self-certification deadlines, what gets reported, and the penalties.

Australia is implementing the OECD Crypto-Asset Reporting Framework. What CARF means for offshore exchange holdings, when reporting starts, and how to prepare.

The ATO taxes ordinary staking as income, but has no specific ruling on liquid staking or restaking tokens like stETH and eETH. What is settled, and what isn't.

How the ATO treats crypto in an SMSF in 2026: the sole-purpose test, asset separation, market valuation, related-party rules, and what auditors now want to see.

The UK's 30-day rule recalculates your loss using the repurchase price if you sell and rebuy a token within 30 days. Here's how to harvest losses legally.

A crypto CP2000 usually means the IRS assumed a $0 cost basis on your sales. Here's what the notice is, why it happens, and how to respond.

The PARITY Act dropped the $200 stablecoin exemption for a $1 deemed cost basis and would extend wash sale rules to crypto. Here's what that changes.

From 1 January 2026, UK crypto platforms report your data to HMRC under RCASP, the UK's CARF rollout. Here's what gets reported and how to stay compliant.

Trading crypto across five or more exchanges and wallets wrecks your cost basis at tax time. Here's how to reconcile it all automatically and file audit-ready.

Your Form 1099-DA almost always overstates your crypto gains. Here’s why the number looks so high, and how to report what you actually owe.

Wondering how to report your crypto transactions in Jersey? Our 2026 tax guide explains capital gains, taxable events, and tax-saving strategies.
76 articles fact-checked before publication. A recent selection.

MiCA Article 68 makes CASPs keep transaction-level records for five to seven years. What that covers, how DAC8 raises the stakes, and where a subledger fits.

Brokers face a global layer (CARF/DAC8) and a US domestic layer (1099-DA and backup withholding). Here's how to meet both from one data layer.

Advising a CASP toward CARF and DAC8 readiness? The assessment framework, the common gaps, and how to hand clients a working pipeline, not a slide deck.

Custodial providers are in scope as reporting CASPs. Here's the due-diligence and reporting obligation for a custodian, including the transfer edge cases.

Exchanges have users across dozens of jurisdictions. Here's the CARF and DAC8 obligation for a centralised venue, and why buying beats building it.

CARF due diligence starts at signup. A full walkthrough of self-certification, the reasonableness test, TIN validation, controlling persons, and cure periods.