Titlebook: Blockchain and the Law; Dogmatics and Dynami Francisco Pereira Coutinho,Martinho Lucas Pires,Be Book 2024 T.M.C. Asser Press and the author

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玉米

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1570-2782 le solutions and future avenues for solving such challenges.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 invo

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,Taxing Crypto-Assets—The Portuguese Perspective, the topics of Personal Income Tax, namely vis-à-vis the sale of cryptocurrencies, other types of income and some practical considerations. Finally, taking the Hedqvist case (see Sect. .) as its departure point, the tax authority’s position on Value Added Tax on the sale of cryptocurrencies and mining is scrutinized.

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,Blockchain Execution of Judgements—A Possibility in South Africa?,ers the concept and attributes of execution on the blockchain (Sect. .), as well as two possible use cases of blockchain execution applied in a South African context and possible impediments to their adoption (Sect. .).

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https://doi.org/10.1007/978-3-642-15126-2 The regime aims to create legal certainty in view of the rules currently defined for secondary markets in financial instruments, particularly if these rules are fully suited to DLT and crypto-assets while also ensuring the protection of investors, market integrity and financial stability.

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