Resource Center

83(b) Election

The Power of the 83(b) Election for Token Compensation in Web3

In the fast-moving world of Web3, timing can be everything—especially when it comes to taxes. One of the most beloved tax tools in the industry is the Section 83(b) election, a mechanism that can dramatically reduce long-term tax exposure for individuals receiving token compensation.

Neil Thakur, Managing Director at Teknos Crypto, discusses the 83(b) Election process.

Expatriation

Expatriation in the Age of Crypto

As the world becomes more borderless for capital and talent, a growing number of high-net-worth individuals are packing their digital wallet and plotting their exits from the U.S. and Canada. But before you bid farewell to Uncle Sam, there’s one last bureaucratic hurdle, the expatriation tax.

IP Transfer & Benchmarking

Navigating IP Transfers, Licenses and Service Agreements in Web3

Web3 projects using offshore foundations must navigate IRC §482 transfer pricing rules when structuring cross-border arrangements. The most common scenarios are outright IP transfers requiring valuations, licensing agreements needing arm’s length royalty support, and service agreements governed by cost-plus benchmarking. Proper documentation in each case is critical to withstand regulatory scrutiny.

How Much Is That Token Worth? Featuring Neil Thakur.

Liquidity

Tokens, Liquidity and Taxes

Determining fair market value (FMV) for cryptocurrency tokens for tax purposes involves far more than multiplying market quotes by token quantity. Accurate valuations must account for market dynamics, liquidity profiles, marketability discounts, and execution realities, while also aligning with tax guidance set forth in the Internal Revenue Code and Treasury Regulations. Understanding the specific type of token—whether utility, payment, security or another type of token—is also an important determination for any valuation process.

Portfolio Valuation (ASC820)

Why ASC 820 Portfolio Valuations Are Essential for Web3 Funds and Market Participants

As digital assets move from the fringes of finance to institutional adoption, regulators and auditors are increasing their scrutiny of how these assets are valued. At the heart of this scrutiny lies ASC 820 (Fair Value Measurement)—the accounting standard that establishes a framework for measuring fair value and requires consistent disclosures in financial reporting.

Switzerland

The Swiss Foundation, A Good Fit for US based Web3 Projects?

Over the past decade, regulatory uncertainty in the U.S. has driven many US based web3 startups to structure their projects offshore—most notably through the Cayman-BVI setup. But recent developments, including a shift in SEC leadership, a more crypto-friendly administration, passing of the GENIUS Act and progress on the CLARITY Act, are prompting founders to reassess.

DATs

Digital Asset Treasuries: A Structured Bridge Between Token Exposure and Institutional Finance

Institutional engagement with digital assets is evolving. Where exposure was once limited to direct token purchases or passive funds, Digital Asset Treasuries (DATs) are emerging as a structured bridge between blockchain ecosystems and regulated finance.