Digital Assets And The Law
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Digital Assets And Blockchain Technology
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Author : Daniel T. Stabile
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-07-31
Digital Assets And Blockchain Technology written by Daniel T. Stabile and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-31 with Law categories.
This key textbook examines the financial growth and success of digital assets in the contemporary economy. As digital assets and other blockchain applications mature, and regulatory authorities work hard to keep pace, three leading attorneys in the field invite students to consider the legal frameworks pertinent to regulating this new method of exchange. In this, the first textbook of its kind, the authors explore the growth of smart contracts, the application of securities laws to token sales, the regulation of virtual currency businesses, the taxation of digital assets and the intersection of digital assets and criminal law.
Taxation Of Crypto Assets
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Author : Niklas Schmidt
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-11-27
Taxation Of Crypto Assets written by Niklas Schmidt and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-27 with Law categories.
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Blockchain And The Law
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Author : Primavera De Filippi
language : en
Publisher: Harvard University Press
Release Date : 2018-04-09
Blockchain And The Law written by Primavera De Filippi and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-09 with Law categories.
How does Bitcoin mine money from 1s and 0s? Through blockchain, a tool for creating secure, decentralized peer-to-peer applications. The technology has been compared to the Internet in impact. But disintermediation—blockchain’s greatest benefit—cuts out oversight along with middlemen. Blockchain and the Law urges the law to catch up.
Copyright Protection Of Computer Software In The United Kingdom
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Author : Stanley Lai
language : en
Publisher: Hart Publishing
Release Date : 2000-06-26
Copyright Protection Of Computer Software In The United Kingdom written by Stanley Lai and has been published by Hart Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-06-26 with Law categories.
This work analyses the scope of copyright protection for computer software in the United Kingdom,and examines challenges for the future. The work presents the case for the adoption and application of infringement methodology emanating from the courts in the United States, resulting in a narrower scope of protection than is presently argued for by many UK academics, practitioners and judges alike. The work makes a careful evaluation of the efficacy of the various prevailing tests for infringement of copyright in software and their progenies, suggesting an improved formula and advocating the utility of limiting doctrines to assist in the determination of substantial similarity of particular non-literal software elements, user interfaces and screen display protection. The monograph also contains a detailed study of reverse engineering, copyright defences, permitted acts, database protection and the copyright-contract interface in the context of computer software, not omitting crucial discussions of the internet, digital dissemination and the impact of recent treaty and legislative initiatives on British copyright law. As such it will be an important resource for practitioners, lecturers and students alike.
Digital Executor
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Author : Sharon Hartung
language : en
Publisher: FriesenPress
Release Date : 2021-04-26
Digital Executor written by Sharon Hartung and has been published by FriesenPress this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-26 with Business & Economics categories.
The world has gone digital and so have our clients’ estates. Digital assets may simply be electronic records, but they are the digital gateway to our lives. They are our memories, our money, and our records, making technology the new player at the estate planning table. The Digital Executor®: Unraveling the New Path for Estate Planning arms estate advisors, business owners, service providers, and the broader estate and technology industries with heightened awareness of client expectations regarding their digital estates. Everyone needs a will and in today’s age of digitization, estate plans must include your client's digital life. This book is a primer for understanding a client’s personal use case when navigating estate management in the digital age with introductions to technology and the underlying aspects and differences between digital asset classes. With technology being the new player at the client’s estate planning table, estate advisors must be educated, motivated, and prepared, adapting policies and processes for operating in the digital world. Equally, technology and service providers must align with the stars to be integrated partners in estate industry conversations. Sharon’s first book, Your Digital Undertaker: Exploring Death in the Digital Age in Canada, was about digital assets in the context of an individual’s or client’s estate planning life cycle. This follow-up book, Digital Executor®: Unraveling the New Path for Estate Planning is about digital assets in the context of the estate industry. This book draws the reader into the world of estate planning with a digital twist, bringing together how the global estate industry, technology and service providers must address client expectations about their digital assets and the implications of the changing role of the fiduciary/executor. To understand the role of digital assets in the estate industry, we must first understand technology, the client’s user context, and the changing role of the estate advisor. From an estate industry perspective, if today’s executor is a digital executor and today’s fiduciary is a digital fiduciary, then today’s advisor must be a digital advisor.
Cryptoassets
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Author : Chris Brummer
language : en
Publisher:
Release Date : 2019
Cryptoassets written by Chris Brummer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Law categories.
Cryptoassets represent one of the most high profile financial products in the world, and fastest growing financial products in history. From Bitcoin, Etherium and Ripple's XRP-so called "utility tokens" used to access financial services-to initial coin offerings that in 2017 rivalled venture capital in money raised for startups, with an estimated $5.6 billion (USD) raised worldwide across 435 ICOs. All the while, technologists have hailed the underlying blockchain technology for these assets as potentially game changing applications for financial payments and record-keeping. At the same time, cryptoassets have produced considerable controversy. Many have turned out to be lacklustre investments for investors. Others, especially ICOs, have also attracted noticeable fraud, failing firms, and alarming lapses in information-sharing with investors. Consequently, many commentators around the world have pressed that ICO tokens be considered securities, and that concomitant registration and disclosure requirements attach to their sales to the public. This volume assembles an impressive group of scholars, businesspersons and regulators to collectively write on cryptoassets. This volume represents perspectives from across the regulatory ecosystem, and includes technologists, venture capitalists, scholars, and practitioners in securities law and central banking.
Digital Assets And The Law
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Author : Filippo Zatti
language : en
Publisher: Taylor & Francis
Release Date : 2024-01-22
Digital Assets And The Law written by Filippo Zatti and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-22 with Business & Economics categories.
This book delves into the intricacies of digital assets. With the increasing reliance on crypto and the potential adoption of digital currencies by central banks, our monetary system is at a critical point. The importance of taking the next step has become even more stringent, as evidenced by this systematic scientific reconstruction. Divided into five concentric parts, the book starts with a historical, technical and financial introduction to digital assets. It then explores the changing role of central banking and monetary economics in the upcoming era. Finally, it focuses on the broad legal issues arising from the new digital landscape, not shying away from exploring forward-thinking solutions and policies for the future. With the contributions of prominent international experts in the field, this collection supplies a transdisciplinary analysis based on the belief that complex phenomena can only be handled by complex solutions. This groundbreaking work aims to be more than just an academic treatise; it is a must-read for students, scholars, financial professionals, and all those who want to understand the emerging digital currency reality that many have yet to fully recognise.
Blockchain And Private International Law
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Author : Andrea Bonomi
language : en
Publisher: BRILL
Release Date : 2023-11-13
Blockchain And Private International Law written by Andrea Bonomi and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-13 with Law categories.
The open access publication of this book has been published with the support of the Swiss National Science Foundation. Blockchain is the first global mechanism for the transfer and storage of value. Despite being conceived as an alternative to state and law, the technology and its use cases raise many legal questions, most notably, regarding jurisdiction and applicable law with respect to transactions and assets recorded on the blockchain. The issue is complex given the decentralised nature of the network. In this volume, academics and practitioners from various countries try to provide detailed answers to these questions as they relate to crypto-assets, cryptocurrencies, crypto derivatives, stablecoins, Central Bank Digital Currencies and Decentralised Autonomous Organisations (DAOs), as well as specific transactions and issues, such as property rights, secured transactions, smart contracts and bankruptcy. With specific chapters on national approaches (Germany, Japan, Liechtenstein, Switzerland, United States), the volume explores the need and possibility for legal harmonisation of these issues through global fora, such as the Hague Conference on Private International Law (HCCH) UNIDROIT.
Handbook Of Blockchain Law
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Author : Matthias Artzt
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-07-16
Handbook Of Blockchain Law written by Matthias Artzt and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-16 with Law categories.
Blockchain has become attractive to companies and governments because it promises to solve the age-old problem of mutability in transactions - that is, it makes falsification and recalculation impossible once a transaction has been committed to the technology. However, the perceived complexity of implementing Blockchain calls for an in-depth overview of its key features and functionalities, specifically in a legal context. The systematic and comprehensive approach set forth in this indispensable book, including coverage of existing relevant law in various jurisdictions and practical guidance on how to tackle legal issues raised by the use of Blockchain, ensures a one-stop-shop reference book for anyone considering Blockchain-based solutions or rendering advice with respect to them. Within a clear structure by fields of law allowing for a systematic approach, each contributor - all of them are practitioners experienced with Blockchain projects within their respective areas of expertise - elucidates the implications of Blockchain technology and related legal issues under such headings as the following: technical explanation of Blockchain technology; contract law; regulatory issues and existing regulation in a variety of jurisdictions; data protection and privacy; capital markets; information security; patents and other intellectual property considerations; and antitrust law. Keeping the legal questions and concepts sufficiently generic so that lawyers can benefit from the handbook irrespective of their jurisdiction and legal background, the authors cover such specific characteristics of Blockchain implementation as so-called smart contracts, tokenization, distributed ledger technology, digital securities, recognition of code as law, data privacy challenges and Blockchain joint ventures. Because Blockchain is a relatively new technology still in process and raises a multitude of legal questions, this well-balanced introduction - at a depth that allows non-IT experts to understand the groundwork for legal assessments - provides a solid basis for organizations and their legal advisors in identifying and resolving Blockchain-related issues. Legal practitioners, in-house lawyers, IT professionals and advisors, consultancy firms, Blockchain associations and legal scholars will welcome this highly informative and practical book.