USA:

- In the United States, several incorporated and unincorporated structures exist that provide liability protection. An entity is responsible for filing tax returns, paying tax, reporting the tax obligations of its members or submitting the necessary documentation to maintain tax-exempt status, as applicable. - Regulatory restrictions and dated... See more

Traditional tax principles treat many pooled smart contracts and decentralized autonomous organizations as entities. It’s hard to determine what kind of entities they are, who their equity holders are, and how they are supposed to pay taxes, file tax returns and information reports. This article examines the problems with treating smart contracts... See more

DAOs that have a complete legal wrapper as an American C-Corp or LLC.