Crypto-assets and blockchain law, A. Barbet-Massin, F. Fleuret, A. Lourimi, W. O’Rorke, C. Pion.
Since the birth of Bitcoin in 2009, crypto-assets and blockchains have continued to develop and improve. In barely a decade, these major innovations at the foundation of an internet of value have found diverse uses in multiple sectors.
As the applications of these new technologies have become more widely available, legislators and institutions around the world have taken up the subject to analyse the risks and opportunities of these innovations, attempt to regulate them at law and build up whole sections of legislation to this end. France is a particularly pioneering country in this respect.
The purpose of this book is to present and shed light on the construction of the legal framework of the blockchain and crypto-assets in their great diversity and complexity (ICOs, crypto-currencies, stablecoins, etc.). It seeks to provide practical answers to the legal questions that professionals (entrepreneurs, lawyers, accountants) encounter today in many areas (digital assets services, financial regulation, fight against money laundering and financing of terrorism, personal data, civil law and taxation).
Co-written by Alice Barbet-Massin, Doctor of Laws from the University of Lille, Faustine Fleuret, Director of Strategy and Institutional Relations at ADAN, Claire Pion, Legal and Compliance Manager at ConsenSys France, Alexandre Lourimi and William O’Rorke, partners at ORWL Avocats in tax law and digital law respectively, this book is the result of several years of practice in project support and ongoing participation in market think tanks on the construction and adaptation of regulations.
Alexandre Lourimi wrote the section on taxation setting out the rules applicable to digital assets and the issues faced by both individual and professional taxpayers (taxation of capital gains, ICOs, mining, etc.).
William O’Rorke co-authored the sections on token sales, anti-money laundering obligations and personal data protection.
The book will be available on 29 October 2020 and is already available for pre-order on the LexisNexis website.