Description

This seminar will focus on the latest Hong Kong court cases that dealt with cryptocurrencies and intangible assets. These new case laws shed light on the nature of cryptocurrencies as well as other intangible assets as are defined by the Courts, and bear tax implications when proper tax treatment in connection with such assets is concerned.

In this seminar, the speaker will provide an overview of the latest cases as well as international rules (including rules in the OECD and UK/US authorities) relating to determination of the nature and categorisation of cryptocurrencies and intangible assets, and will discuss the tax implications of these new types of assets in light of these new case laws and rules.