The Illinois Department of Revenue's proposed crypto tax rules classify decentralized cryptocurrency exchanges as digital asset brokers required to collect taxes and file transaction returns.

Licensing, custody, and market-conduct rules for platforms where people trade digital assets, shaped by collapses like FTX and jurisdictional disputes between regulators.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.

Non-custodial trading protocols enabling peer-to-peer asset swaps on-chain.