| Description |
1 online resource (xv, 143 pages) : illustrations (some color) |
| Series |
Information Technology and Law Series ; volume 37 |
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Information technology & law series ; v. 37.
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| Contents |
Intro -- Preface -- Contents -- Editors and Contributors -- Abbreviations -- 1 Blockchain and the Law: Setting the Floor -- 1.1 Introduction -- 1.2 The Legal "Phenomenon" -- 1.3 The Blockchain "Phenomenon" -- 1.4 The Law in Blockchain -- 1.5 The Law for Blockchain -- 1.6 Conclusions -- References -- 2 Blockchain and Elections: Opportunity and Peril -- 2.1 Introduction -- 2.2 Elections -- 2.3 Blockchains -- 2.4 Combining Blockchains and Elections -- 2.5 Conclusion -- References -- 3 What Are the Limits of Blockchain? Considerations on the Use of Blockchain in Transitional Justice Processes |
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3.1 Introduction -- 3.2 What Is Blockchain? -- 3.3 Transitional Justice and the Effectiveness of Using Blockchain -- 3.3.1 Truth Commissions -- 3.3.2 Prosecution -- 3.3.3 Restoring Democratic Institutions -- 3.3.4 Reparations -- 3.3.5 Reconciliation -- 3.4 Conclusion -- References -- 4 Taxing Crypto-Assets-The Portuguese Perspective -- 4.1 Introduction -- 4.2 Overview of Some Relevant Features of the Portuguese Tax System -- 4.2.1 The Principle of Tax Legality and Its Importance in the Context of Crypto-assets -- 4.2.2 The Principle of Legal Certainty and the Binding Rulings |
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4.3 Taxing Crypto-assets under the Corporate Income Tax Code -- 4.3.1 The Corporate Income Tax Code: A Brief Introduction -- 4.3.2 Profits with Crypto-assets and the Importance of the Accounting Perspective -- 4.4 Taxing Crypto-assets under the Personal Income Tax Code -- 4.4.1 The Personal Income Tax Code: A Brief Introduction -- 4.4.2 The Sale of Cryptocurrencies -- 4.4.3 Capital Gains? -- 4.4.4 Capital Income? -- 4.4.5 Business or Professional Income? -- 4.4.6 Other Types of Income and Some Practical Considerations -- 4.5 Taxing Crypto-assets under the Value Added Tax Code |
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4.5.1 The Value Added Tax Code: A Brief Introduction -- 4.5.2 The European Court of Justice Hedqvist Case -- 4.5.3 The Sale of Cryptocurrencies -- 4.5.4 Mining -- 4.6 Conclusions -- 4.7 Afterword -- References -- 5 Blockchain Execution of Judgements-A Possibility in South Africa? -- 5.1 Introduction -- 5.2 Traditional Methods of Execution of Judgments Under South African Law -- 5.3 Smart Contracts -- 5.4 Application in the South African Legal Context -- 5.4.1 Execution -- 5.4.2 Practical Impediments to Implementation of Blockchain Execution of Court Orders -- 5.4.3 Benefits to the Parties |
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5.4.4 Security for Costs -- 5.5 Conclusion -- References -- 6 The DLT Pilot Regime and DeFi -- 6.1 Background of the DLT Pilot Regime -- 6.2 What is the DLT Pilot Regime? -- 6.3 What Is DeFi? -- 6.3.1 DeFI Architecture -- 6.3.2 DeFi Categories -- 6.4 How Does the DLT Pilot Regime Match with DeFi? -- References -- 7 Central Bank Digital Currency: A Focus on Anonymity -- 7.1 Introduction -- 7.2 Anonymity Options and Author's Survey Results -- 7.2.1 But How Much Do Consumers Value Anonymity in Payments and in CBDC if Issued by a Central Bank for General Use? -- 7.3 Technological Options -- 7.4 Major Legal Implications of CBDC Implementation |
| Summary |
"This book discusses the dogmatic (that what is settled) and the dynamic (that what is changing) aspects of the relationship between blockchain and the law from a critical perspective. With contributions from legal and financial experts involved in both academy and business from Europe, Africa and North and South America, the book looks at the abstract complexities and practical challenges of regulating blockchain technology and its developments, such as crypto assets and smart contracts, from the perspectives of financial, tax, civil, and international law. Moreover, the book also delves into some exciting and cutting-edge related topics such as blockchain applications for litigation, CBDC and elections. The volume offers insightful considerations that will be helpful for legal practitioners involved in the crypto and Distributed Ledger Technology (DLT) phenomenon." -- Provided by publisher |
| Bibliography |
Includes blibliographical references |
| Notes |
Description based on online resource; title from digital title page (viewed on January 09, 2024) |
| Subject |
Technology and law.
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Blockchains (Databases) -- Law and legislation.
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Data encryption (Computer science)
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Internet in public administration.
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Blockchains (Databases)
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Blockchains (Databases)
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Data encryption (Computer science)
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Internet in public administration
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Technology and law
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| Form |
Electronic book
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| Author |
Coutinho, Francisco Pereira, editor.
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Pires, Martinho Lucas, editor
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Barradas, Bernardo Correia, editor
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| ISBN |
9462655790 |
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9789462655799 |
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