NODE40 blog. Stay one step ahead.

The European Commission escalated DAC8 enforcement this week. It sent formal infringement notices to 12-13 EU member states for failing to implement crypto tax reporting requirements. But here’s what matters for operations: your compliance deadline hasn’t changed. If you’re a Crypto-Asset Service Provider (CASP), validator with international delegators, accounting firm with crypto clients, ETF issuer […]

On January 6, 2026, something small happened that will quietly reshape Ethereum ETFs. Grayscale’s Ethereum Trust (ETHE) distributed $0.083178 per share in cash. The amount was not the headline. The precedent was. Because the moment you admit staking yield can flow through an ETF, every issuer gets asked the same question, whether they want it […]

Real-world asset tokenization has moved from conference slides to production systems. Treasuries, real estate, private credit, and commodities now trade as tokens on blockchain rails. For accounting and finance teams, this creates a new category of complexity—familiar assets with unfamiliar wrappers. The accounting questions are not theoretical anymore. When a company holds tokenized treasury bills, […]

More companies hold digital assets on the balance sheet than ever before. Whether it is Bitcoin as a reserve asset, stablecoins for operations, or tokens earned through business activity, treasury teams face a new set of accounting, control, and reporting challenges. The playbook from traditional treasury does not map cleanly. Digital assets move 24/7, custody […]

What SEC–CFTC Harmonization Means for Audit Evidence in 2026 If you work in digital assets, you have probably learned to treat Washington headlines as background noise. A hearing gets scheduled, a markup gets postponed, a new draft circulates, and the day-to-day work does not change. The SEC and CFTC talking publicly about “harmonization” feels like […]

Why 2026 is the data capture year For years, crypto reporting has been framed as a policy and compliance story. In 2026, it becomes an operations story. Not because every jurisdiction has identical rules. They do not. Because multiple jurisdictions are now turning on reporting requirements at the same time, and they all demand the […]

Blockchains all solve the same high‑level problem: how to reach consensus over a constantly changing state. But anyone who has spent real time inside the data knows that this surface‑level similarity hides an enormous amount of intentional diversity. The how and what of that state, especially as it relates to financial activity, is where the […]

Why crypto reporting is now a data engineering problem On Jan 8, 2026, the IRS kicked off filing season messaging and made a point of calling out Form 1099-DA. That is the tell. Digital asset reporting is moving from “new rule” to “operational reality.” This year, more teams are going to learn the hard way […]

What teams should retain every close The rules are mostly written. Now comes the part that matters: proving the numbers. In 2026, the gap between “we can explain it” and “we can evidence it” will determine who closes smoothly and who lives with follow-up requests. The goal is simple: every close should produce an evidence […]