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"Index" [2019] ELECD 444; in Kraus, Daniel; Obrist, Thierry; Hari, Olivier (eds), "Blockchains, Smart Contracts, Decentralised Autonomous Organisations and the Law" (Edward Elgar Publishing, 2019) 349

Book Title: Blockchains, Smart Contracts, Decentralised Autonomous Organisations and the Law

Editor(s): Kraus, Daniel; Obrist, Thierry; Hari, Olivier

Publisher: Edward Elgar Publishing

ISBN: 9781788115124

Section Title: Index

Number of pages: 18

Extract:

Index abusive clauses 130 acceptance 16 smart contracts 123, 127­8, 140 access, right of 292, 294 accuracy 290 acquisition cost principle 321­2 act of management (money laundering) 227, 229 actors quotations and the `Economies of Worth' framework 33­8 Swiss blockchain industry 26, 27­31 advertisement-based distribution model 263 Affero license 257 Airbnb 244 Airbus 23 airdrops 124 Algeria 10 algorithms 50­51, 52 altcoins (alternative cryptocurrency coins) 3, 4, 304­5 anger 16 announcements, simple 125­7 anonymity 54, 85, 132 criminal law and 217 anonymisation 279­81, 282 Anti-Money Laundering Act (AMLA) 147, 151, 157, 166­9, 174, 183, 216 issuance of payment tokens 160 platforms trading bitcoins 228 requirements to be observed 169 scope of application 167­8 349
antitrust rules 98 Antonopoulos, A. 21, 22, 34­5, 39­40 Apple 8 application tokens 306 Arrigoni, B. 46 asset management 153, 179­83 collective investment schemes 179­82 asset managers 182­3 asset tokens 102­3, 308 holding and double tax treaties 345 Swiss financial regulation 154­6, 157 deposit and safekeeping 174 exchange platforms for 177­8 issuance 161­5 trading 178­9 assets co-mingling of 139 cryptocurrency as financial assets 219­21 data representing 107 digital 210­12 income from immovable assets 314 movable see movable assets origin of and money laundering 225­6 private 339­40 qualification of in the blockchain 152, 153­7 Australia 11 Standards Australia 95­6 Australian Taxation Office 310, 312 Austrian tax authorities 310­ ...