IP Global was interviewed by Expat on Dukascopy TV on the rules of ICO Taxation. An ICO is a form of cryptocurrency crowdfunding, the internal currency of which is “tokens”. They store information about the number of assets that belong to you. Tokens are an object of investment and tend to increase their value. Jurisdiction and place of residence of the legal person – the company initiating an ICO – will affect the general rules of taxation. Then it all depends on the type of tokens: an equity token, a utility token, a debt token or a cryptocurrency token – they all fall under different categories of assets, same is true about transactions with them, both at the investor’s and the issuer’s levels.