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Tax Considerations in Structuring Initial Coin Offerings

September 27, 2018

By Jill-Marie Harding, Michael Haun, Noah B. Metz, and Daniel Stellenberg

In this report, the authors discuss income tax considerations for issuers of convertible virtual currencies (better known as initial coin offerings). They analyze the different opportunities for tax deferral under onshore and offshore token sales, as well as considerations for companies that plan to use their own tokens to compensate founders and employees.

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