Shiukay Hung

Shiukay Hung

Education

University of British Columbia (B.Sc., 2003)
University of British Columbia (LL.B., 2006)
Harvard Law School (LL.M., 2008)

Bar Admissions

New York

Shiukay Hung is a senior associate in the firm’s Tax Department and is a member of the firm’s Blockchain + Smart Contracts Group. He has a broad-based transaction-oriented practice focused on U.S. federal and international income tax matters. He advises on the tax aspects of sophisticated capital markets transactions (including ICOs), financial instruments (including structured products and derivatives), cryptocurrencies, REITs, real estate loans, syndicated loans, mergers and acquisitions and private equity transactions. In addition, he has expertise in international tax issues relating to sovereign wealth funds and was previously seconded overseas to a sovereign wealth fund where he focused on the tax aspects of investments in private equity funds, hedge funds, real estate funds, co-investment vehicles, and other alternative investment products.

Shiukay is a frequent legal commentator on topics of U.S. federal and international taxation. He has appeared on television to discuss the Foreign Account Tax Compliance Act (“FATCA”) and corporate inversions. In addition, he recently contributed an article to The Real Estate Finance Journal on the taxation of REITs. He has also contributed to the professional journal Tax Notes, to the CCH Expert Treatise Federal Taxation of Partnerships and Partners and to the firm’s quarterly tax newsletter MoFo Tax Talk. Most recently, he discussed tax considerations relevant to cryptocurrency transactions in an International Financial Law Review (IFLR) Webinar and at the Blockchain for Wall Street Conference.

Shiukay received his LL.M. with a concentration in tax from Harvard Law School and his LL.B. from the University of British Columbia in Canada where he graduated near the top of his class as a Wesbrook Scholar. He is admitted to practice in New York and British Columbia (Canada).

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