United States
Financial Crimes Enforcement Network (FinCEN)
- FIN-2013-G001 Application of FinCEN’s Regulations to Persons Administering, Exchanging, or Using Virtual Currencies https://www.fincen.gov/sites/default/files/shared/FIN-2013-G001.pdf
- FIN-2015-R001 Application of FinCEN’s Regulations to Persons Issuing Physical or Digital Negotiable Certificates of Ownership of Precious Metals https://www.fincen.gov/sites/default/files/administrative_ruling/FIN-2015-R001.pdf
- FIN-2014-R001 Application of FinCEN’s Regulations to Virtual Currency Mining Operations https://www.fincen.gov/sites/default/files/shared/FIN-2014-R001.pdf
- FIN-2014-R002 Application of FinCEN’s Regulations to Virtual Currency Software Development and Certain Investment Activity https://www.fincen.gov/sites/default/files/shared/FIN-2014-R002.pdf
- FIN-2014-R012 Request for Administrative Ruling on the Application of FinCEN’s Regulations to a Virtual Currency Payment System https://www.fincen.gov/sites/default/files/administrative_ruling/FIN-2014-R012.pdf
- FIN-2014-R011 Request for Administrative Ruling on the Application of FinCEN’s Regulations to a Virtual Currency Trading Platform https://www.fincen.gov/sites/default/files/administrative_ruling/FIN-2014-R011.pdf
Financial Industry Regulatory Authority (FINRA)
- What you should know about Bitcoin http://www.finra.org/investors/highlights/what-you-should-know-about-bitcoin
- Bitcoin – Know before you invest http://www.finra.org/investors/alerts/initial-coin-offerings-know-before-you-invest
- Bitcoin: More than a Bit Risky http://www.finra.org/investors/alerts/bitcoin-more-bit-risky
US Securities and Exchange Commission (SEC)
- Initial Coin Offerings (ICOs) – https://www.sec.gov/ICO
- Investor Alert – Bitcoin And Other Virtual Currency-Related Investments https://www.sec.gov/oiea/investor-alerts-bulletins/investoralertsia_bitcoin.html
- Statement on Cryptocurrencies and Initial Coin Offerings https://www.sec.gov/news/public-statement/statement-clayton-2017-12-11
Internal Revenue Service (IRS)
- Notice 2014-21 https://www.irs.gov/pub/irs-drop/n-14-21.pdf
Consumer Financial Protection Bureau
- Risks to Consumers Posed by Virtual Currencies http://files.consumerfinance.gov/f/201408_cfpb_consumer-advisory_virtual-currencies.pdf
European Union
European Banking Authority
- Warning to Consumers on Virtual Currencies http://www.eba.europa.eu/documents/10180/598344/EBA+Warning+on+Virtual+Currencies.pdf
United Kingdom
HM Revenue & Customs
- Revenue and Customs Brief 9 (2014): Bitcoin and other cryptocurrencies https://www.gov.uk/government/publications/revenue-and-customs-brief-9-2014-bitcoin-and-other-cryptocurrencies
- Money (including transfer of money) and related services: examples of services and products falling within item1: Bitcoin and similar cryptocurrencies https://www.gov.uk/hmrc-internal-manuals/vat-finance-manual/vatfin2330
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