Digital assets are a new and rapidly evolving asset class, with several characteristics that make them unique from a taxation perspective. Existing rules have not typically been developed with digital assets in mind. Basil Enterprises approach helps clients understand the tax consequences of their digital asset strategy and activities, including the characterization of asset classes, transfer pricing implications and reporting requirements. Armed with that understanding, our clients are able to refine their tax strategy and make informed structuring decisions that take into account differences between jurisdictions and evolving regulatory guidance.