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5/19/2026 4:39:00 AM

CLARITY Act:开曼结构规避代币销售税

CLARITY Act:开曼结构规避代币销售税

CLARITY Act加密法案立法史显示美国代币销售收益需缴税,而开曼/BVI结构可规避,改变数字资产的美国与开曼税务待遇。

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CLARITY Act美国与开曼代币发行税务待遇上划出清晰界限,美国发行人代币销售收益需立即缴税,而开曼和BVI结构则完全规避这些税负,Law of Code FM播客1:48:50时间点Jacob Robinson与Miles Jennings的讨论如是说。该集回顾了法案从RFIA和FIT21等前身法案、参议院银行委员会标记,到Lummis和Gillibrand等参议员推动以明确规则取代执法的历程,服务于持有加密资产的7000万美国人。比特币市场密切关注发行人是否会迁移以保留资本用于开发而非上缴IRS。


Michael Bacina | | HK Consensus

@MikeBacina

Michael is a near 10 year veteran of web3 law with a particular interest in web3 gaming. He has worked with many leading web3 gaming projects and specialises in offshore structuring and complex contracts. He served as director for 5 years at Blockchain Australia (now Digital Economy Council of Australia) and for Chair in the last 2 years. He has published over 1,500 articles and given over 150 presentations on law and regulation and is the co-author of an upcoming foundational Blockchain and the Law textbook publishing in Q2 by a major legal publisher. Michael also served on the board of the Canadian Australian Chamber of Commerce and on the board of the foundation responsible for Session, a web3 private messenger. Michael is based in the Cayman Islands and will soon be joining NXT.Law as a partner.