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This IFA seminar will cover developments in tax information exchange standards: the Crypto-Asset Reporting Framework (CARF), amendments to CRS, and DAC 8.
The technological features of crypto assets have created new opportunities for tax evasion and other financial crimes. This problem is aggravated by the limited tax transparency for crypto assets. To resolve this problem, the OECD has published CARF as a new international standard. CARF essentially extends the existing CRS framework — designed for the traditional financial industry — to the crypto industry.
The seminar will explore CARF's design, implications, and weaknesses. It will also discuss other amendments to CRS and the EU's DAC 8.
Followed by drinks and some snacks. Those that would like to join us for an informal dinner afterwards, can you please send us a separate email on registerinterest@ifahongkong.org
When: 12th of September
Where: Ernst & Young, 27/F One Taikoo Place, 979 King's Road, Quarry Bay
Time: 18:15 - 19:30
Looking forward to seeing you all there.
Speakers
Noam Noked is an Associate Professor of Law at the Chinese University of Hong Kong. His research focuses on tax law and policy. His academic work has appeared or is forthcoming in the American Journal of Comparative Law, Yale Journal of International Law, Virginia Journal of International Law, University of Pennsylvania Journal of International Law, UC Irvine Law Review, Virginia Tax Review, Florida Tax Review, Columbia Journal of Tax Law, Australian Tax Review, Journal of Tax Administration, Intertax, Tax Notes Federal, Tax Notes International, Stanford Law Review Online, Michigan Law Review Online, and other journals. His publications have been cited in reports and policy papers of the International Monetary Fund, U.S. Congressional Research Service, United Nations Development Programme, European Commission, European Parliament, European Law Institute, Brookings Institution, Tax Justice Network, and other organizations.
Prof. Noked serves as the deputy director of the Ph.D. and M.Phil. programs at the Faculty of Law. He also serves as the honorary secretary of the Joint Liaison Committee on Taxation, a forum that discusses various tax issues and reflects the views of tax practitioners and several stakeholders to the Hong Kong Government. He is a member of the executive committee of the Hong Kong branch of the International Fiscal Association. He is also a U.S. tax consultant in the Hong Kong office of Baker McKenzie, advising financial institutions, trustees, corporations and individuals on U.S. and international tax matters. He is admitted to practice in Israel and New York.
Prof. Noked holds a doctoral degree in law (S.J.D.) from Harvard Law School, where he received the John M. Olin Prize for best paper in law and economics. While at Harvard, he was a fellow of the Program on Corporate Governance and a co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation. He was also a teaching assistant for the LL.M. writing workshop, and a recipient of the Terence M. Considine fellowship. He holds an LL.B. in Law (summa cum laude) and a B.A. in Accounting (summa cum laude) from Tel Aviv University. He was a law clerk to Justice Eliezer Rivlin of the Supreme Court of Israel and worked in the Capital Market Division of the Israeli Ministry of Finance.
