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Emerging technologies, such as bitcoin, blockchain and non-fungible tokens (“NFTs”), have led to the creation of massive alternative investment vehicles, additional portfolio...
A new Article 12 and amendments to Article 9 regarding “controllable electronic records” would govern transactions and security interests in digital assets. On July 13,...
OHSAA Member Schools Pass 12 of 14 Referendum Items. Name, Image and Likeness (NIL) among two proposals that failed
The taxation of digital asset gains of individuals is evolving - Finance Act for 2022, Articles 70 and 79. As a reminder, digital assets are defined…