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1
2023 WithumSmith+Brown, PC
International Tax
and Transfer Pricing
in the Metaverse
Chaya Siegfried, Marina Gentile, Bob Bamsey, Manpreet Sangha
2
2023 WithumSmith+Brown, PC
Current State of Tax Law
IRC and Regulations
have these guys covered!
• IRS slowly issuing regs to
address this generation
• OECD addressing this
generation with Taxation of
Digital Economy project
Tax Wild West!!!
IRS IS HERE!!!!
YOU ARE HERE!!!!
3
2023 WithumSmith+Brown, PC
Polling
Question #1
4
2023 WithumSmith+Brown, PC
What are we seeing the
marketplace?
 Mining
 ICO
 DAO
 Lightening Round:
 Minting NFTs
 Staking
 Metaverse
 Facebook
 Individual NFTs
5
2023 WithumSmith+Brown, PC
Polling
Question #2
6
2023 WithumSmith+Brown, PC
What are we seeing the
marketplace?
 Mining
 ICO
 DAO
 Lightening Round:
 Minting NFTs
 Staking
 Metaverse
 Facebook
 Individual NFTs
7
2023 WithumSmith+Brown, PC
Polling
Question #3
8
2023 WithumSmith+Brown, PC
What are we seeing the
marketplace?
 Mining
 ICO
 DAO
 Lightening Round:
 Minting NFTs
 Staking
 Metaverse
 Facebook
 Individual NFTs
9
2023 WithumSmith+Brown, PC
Polling
Question #4
10
2023 WithumSmith+Brown, PC
What are we seeing the
marketplace?
 Mining
 ICO
 DAO
 Lightening Round:
 Minting NFTs
 Staking
 Metaverse
 Facebook
 Individual NFTs
11
2023 WithumSmith+Brown, PC
Questions?
12
2023 WithumSmith+Brown, PC
Disclaimer
 The information included and discussed in this presentation is general in
nature and is not a basis for tax and accounting advice without
independent research and analysis
 Any tax advice contained in this communication is not intended or written
to be used, and it cannot be used, for the purpose of (a) avoiding or
reducing penalties that may be imposed by the Internal Revenue Service
or any other governmental authority, or (b) promoting, marketing or
recommending to another party any transaction or matter addressed herein
13
2023 WithumSmith+Brown, PC
Thank you!
Chaya Siegfried Manpreet Sangha
csiegfried@withum.com msangha@withum.com
Marina Gentile Bob Bamsey
mgentile@withum.com bbamsey@withum.com
Chaya, Marina, Bob, Manpreet and other Withum experts are available to assist
with training at your firm or organization. Contact us to learn more.

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