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On Monday, August 28, 2023, the U.S. Securities and Exchange Commission (SEC) entered into a settled enforcement action (the "Order") with Impact Theory, LLC, a media and entertainment company...
Key Points - On August 28, 2023, the SEC charged Impact Theory, LLC, a media company with an unregistered securities offering through its sale of NFTs. This marks the first time that...
Over the last five years, decentralized finance (DeFi), especially cryptocurrencies and other digital assets are a space that continues to grow at an exponential rate, not only for...
NFTs and digital art blockchain: Is blockchain’s digital token new frontier its brightest? So here we are. Two years on and a little deflated. While unregistered or non-exempt token offerings were started with great fanfare, reaching their crescendo in 2017 with the wild-west of unregistered ICOs shot down O.K. Corral-style by the SEC, followed by the utility being sucked out of utility tokens, we have now arrived at the third blockchain marvel attracting ever-increasing interest, and, dare we say it, speculation. Enter non-fungible tokens, now intimately called NFTs or Niftys or other vari...
DT3900 - Double Taxation Relief Manual: Guidance by country: Brazil: Agreements in force You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil to Avoid the Double Taxation of Salaries, Wages and Other Remuneration Derived by a Member of the Crew of an Aircraft Operated in International Traffic Signed: 2 September 2010 Entered into force: 21 February 2017 Has...