Are cryptocurrencies super tax havens?

O Marian - Mich. L. Rev. First Impressions, 2013 - HeinOnline
Virtual currencies are online payment systems that may function as real currencies but are
not issued or backed by central governments. As demonstrated by recent events, virtual …

Rethinking virtual currency regulation in the Bitcoin age

KV Tu, MW Meredith - Wash. L. Rev., 2015 - HeinOnline
This Article investigates an increasingly important yet under-developed body of law:
regulation of virtual currency. At its peak in March of 2014, the daily volume of Bitcoin …

Trust, identity and disclosure: Are bitcoin exchanges the next virtual havens for money laundering and tax evasion

S Gruber - Quinnipiac L. Rev., 2013 - HeinOnline
On September 2, 2012, less than ten weeks before the general election of the forty-fifth
president of the United States, an anonymous person posted a message on Pastebin. com …

Virtual currencies; bitcoin & what now after liberty reserve, silk road, and Mt. Gox?

LJ Trautman - Richmond Journal of Law and Technology, 2014 - papers.ssrn.com
Abstract During 2013, the US Treasury Department evoked the first use of the 2001 Patriot
Act to exclude virtual currency provider Liberty Reserve from the US financial system. This …

Cryptocurrency Regulations and Enforcement in the US

SD Hughes - W. St. UL Rev., 2017 - HeinOnline
Decentralized cryptocurrencies are a new type of technology that can be used in several
applications, such as transferring money, recording data, and investing. Unlike most …

Bitcoin, virtual currencies, and the struggle of law and regulation to keep peace

LJ Trautman - Marq. L. Rev., 2018 - HeinOnline
At less than a decade old, Bitcoin and other virtual currencies have had a major societal
impact, and proven to be a unique payment systems challenge for law enforcement …

Broker-dealers for virtual currency: Regulating cryptocurrency wallets and exchanges

D Chu - Colum. L. Rev., 2018 - HeinOnline
Investors piled into cryptocurrencies' in 2017, 2 fueling a surge in cryptocurrency prices. 3
The price of Bitcoin, the most well-known cryptocurrency, increased over 1,000% in 2017.4 …

Beyond bitcoin: Issues in regulating blockchain tranactions

TI Kiviat - Duke LJ, 2015 - HeinOnline
The buzz surrounding Bitcoin has reached a fever pitch. Yet in academic legal discussions,
disproportionate emphasis is placed on bitcoins (that is, virtual currency), and little mention …

A whole new world: Income tax considerations of the Bitcoin economy

BW Akins, JL Chapman, JM Gordon - Pitt. Tax Rev., 2014 - HeinOnline
Bitcoin is a virtual cryptocurrency growing rapidly in influence throughout the world.
Numerous characteristics associated with the bitcoin system, including low transaction costs …

Bitcoin versus regulated payment systems: what gives

LJ Trautman, AC Harrell - Cardozo L. Rev., 2016 - HeinOnline
The origin of modern virtual currencies is associated with the development of multiplayer
online games and the" worlds" they create. The advent of synthetic or virtual" worlds" dates …