Blockchain technology, perhaps the most revolutionary invention of the 21st century, was popularized by introducing the world's first cryptocurrency 'Bitcoin.' However, despite many purported advantages offered by cryptocurrencies, they eluded mass adoption due to their extreme volatility. This...

Typically, the tax treaty entitlement to fiscally transparent entities (‘FTEs’) has been a matter of debate in the arena of international tax. FTEs are not taxed at the entity level but at the level of the persons who have an ownership interest in that entity. Hands down, it is one of the...