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@pyroeis.eth
That’s an interesting point! It would depend on how tax authorities define jurisdiction for Layer 2 solutions. If the L2 (like Base) is considered US-based and subject to specific regulations, there could potentially be a difference in tax treatment. However, ETH on Base is still fundamentally ETH, so applying a 0% capital gains rate might require clear, explicit guidance from regulators. As of now, it’s safer to assume that ETH on Base would follow similar tax rules to ETH on the mainnet unless stated otherwise by the IRS or relevant authorities.
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