Blockchain, Initial Coin Offerings and Other Developments in the Virtual Currency Market

Journal
Author
Bal, A.M.
Country
International
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses several developments in the virtual currency sector (Ethereum, smart contracts, initial coin offerings), investigates potential applications of blockchain technology and summarizes some of the recently issued opinions of tax and regulatory bodies on virtual currency.