INITIAL COIN OFFERING (ICO) THROUGH CYPRUS — THE TAX AND VAT ASPECT

A. INTRODUCTION

B. TYPES OF TOKENS

C. ACCOUNTING TREATMENT AND THE CORRESPONDING TAX AND VAT IMPLICATIONS OF ICOs.

D. SUMMARY TABLE

A. CONCLUSION

Mr. Kinanis is a practicing Lawyer in Cyprus with 35 years experience in the Law profession. Author of various articles on Legal and Tax matters.