Rob Massey has 20 years of professional experience in tax consulting for technology companies including search, SaaS and gaming with an expertise in blockchain, cryptocurrency and tokenization. He serves companies throughout the blockchain ecosystem inclusive of miners, specialty chip design and manufacturing, payment processing, wallet hosting, exchanges, ETFs, hedge funds, tokenization and protocol development. Rob leads Deloitte’s blockchain efforts in tax for the global firm. je Rob’s demonstrated expertise in blockchain: Analysis of the tax considerations of blockchain enabled transactions including foreign/state sourcing, transaction taxes, and withholding taxes Leading Deloitte’s development team in a proprietary blockchain solution. Assisting internal and external development teams in the evaluation of blockchain applications across various industries. Analysis of the tax impacts of tokenization and token launches as developed across various business models and industries.
Rob’s demonstrated expertise in cryptocurrency and tokenization: Developing tax positions and interfacing with US treasury in seeking private letter rulings on accounting methods associated with cryptocurrency transactions Design and implementation of international structures having off shore mining activities, processing services, protocol development, manufacturing activities, wallets and token launches Analysis and implementation of accounting methods associated with revenue recognition, basis tracking and capitalization policies. Transaction taxes (sales tax, VAT, etc.) as they relate to cryptocurrency sales, token transactions, payment processing services, chip sales and exchanges Reporting requirements as they relate to use of cryptocurrency and tokens as compensation to employees and contractors in the US and abroad. Analysis of unique financial instruments used by market makers, financial institutions, and exchanges. Modeling funds flows and measuring tax impact associated with flows of tokens, cryptocurrency and fiat currency throughout international structures.