Squaring the Circle: Are Smart Contracts and DAOs Tax Entities? 1 Credit
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The rise of blockchain technology has introduced innovative concepts such as smart contracts and Decentralized Autonomous Organizations (DAOs). However, as they become more prevalent, a significant question arises: Are smart contracts and DAOs considered tax entities?
This course provides tax and accounting professionals specializing in Web3, DeFi, cryptocurrency, and blockchain technologies with an in-depth exploration of how smart contracts and decentralized autonomous organizations (DAOs) are viewed from a tax perspective. Participants will learn when software arrangements may be considered tax entities or subject to "look-through" treatment. The Course will cover the potential tax consequences of these treatments and delve into arguments contradicting them.
Additionally, the course will explain relevant tax guidelines and best practices for minimizing risks. Topics such as partnership, domestic and foreign corporation treatment, and alternatives to entity classification will be addressed. Participants will also learn about real-world use cases involving DAOs and protocols, understand key concepts like liquidity pools, and explore potential strategies to avoid undesired tax implications. The presenter will discuss thought experiments and practical examples to illustrate the implications and applications of the discussed concepts.
Major topics covered-
Join this CE Course, it is designed to provide participants with the necessary knowledge to understand the evolving tax environment around Web3 entities and offer strategies for compliance.
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1607) | 1 CE | Approved |
| Personal Financial Specialist (PFS) | 1 CPD | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 1 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332310) (Valid upto : Dec 31, 2025) | 1 CE | Approved |
| Retirement Income Certified Professional (RICP) | 1 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 1 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 1 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 1 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1607) | 1 CE | Approved |
| Personal Financial Specialist (PFS) | 1 CPD | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 1 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332310) (Valid upto : Dec 31, 2025) | 1 CE | Approved |
| Retirement Income Certified Professional (RICP) | 1 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 1 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 1 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 1 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1607) | 1 CE | Approved |
| Personal Financial Specialist (PFS) | 1 CPD | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 1 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332310) (Valid upto : Dec 31, 2025) | 1 CE | Approved |
| Retirement Income Certified Professional (RICP) | 1 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 1 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 1 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02020-24-S) | 1 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 1 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1.5 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02020-24-O) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02020-24-O) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1607) | 1 CE | Approved |
| Personal Financial Specialist (PFS) | 1.5 CPD | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1.5 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 1.5 CE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02020-24-O) | 1 CE | Approved |
| Retirement Income Certified Professional (RICP) | 1.5 CE | Eligible |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02020-24-O) | 1 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 1.5 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 1.5 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1.5 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1.5 CPE | Eligible |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02020-24-O) | 1 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 1.5 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 1.5 CE | Eligible |
Credit
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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Looking to fulfill your Enrolled Agent (EA) Continuing Education (CE) requirements? MY-CPE online Enrolled Agent CE courses are the best for you. Earn EA CE credits while enhancing your domain knowledge and expertise in diverse tax regulations and practices. Our courses are designed to provide you with the latest updates and deep insights to keep you ahead in your field. With flexible scheduling and a user-friendly platform, MY-CPE offers you a greater convenient and interactive learning experience. Join MY-CPE today and take the next step in advancing your career as an Enrolled Agent.
CryptoCFOs is the premier community dedicated to professionals in the Web3 finance sector, including accountants, tax professionals, CFOs, CPAs, bookkeepers, auditors, attorneys, enrolled agents, business students, Web3 executives, and investors.
Our mission is clear: to demystify the complexities of crypto taxation and accounting. We offer expert guidance to simplify crypto tax and accounting, providing members with exclusive access to valuable resources, educational content, networking opportunities, and the latest insights into crypto, NFTs, Web3, and blockchain.
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Jason Schwartz (aka CryptoTaxGuy.eth on X) is a renowned tax partner and co-head of the Digital Assets and Blockchain Practice at Fried, Frank, Harris, Shriver & Jacobson LLP. He specializes in tax issues related to financial products, securitizations, funds, treaties, lending, and digital assets. With deep expertise in these fields, Jason provides invaluable guidance to clients navigating the complex and evolving tax landscape of digital assets.
Jason has consistently earned recognition for his contributions to the tax profession. Chambers USA has acknowledged him as an "Up and Coming" lawyer in Tax, while Legal 500 US has named him a "Next Generation Partner" in Tax: Financial Products annually from 2017 to 2022.
In addition to his practice, Jason is an accomplished author, having written numerous articles and a Bloomberg BNA Tax Management Portfolio on the taxation of collateralized loan obligations (CLOs). He is also a sought-after speaker at prominent events such as the New York State Bar Association (NYSBA) and the American Bar Association (ABA) conferences and Korea Blockchain Week, where he shares insights on tax and digital assets.
Jason is deeply committed to pro bono work and community service. He oversees Fried Frank's 501Foundry program, helping non-profit organizations incorporate and obtain tax-exempt status.
Before joining Fried Frank, Jason was a partner at a large international law firm. He holds an LLM from New York University School of Law, a JD magna cum laude from American University Washington College of Law, and a BA cum laude from New York University. He is admitted to practice law in New York and the District of Columbia.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
AF
Provides great overview of the various issues
Great course covering new topics on DA.
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