1. The Regulatory Background of Stablecoins 1.1 Definition of Stablecoins Stablecoins are a unique asset within the cryptocurrency market, characterized by their value being pegged to fiat currencies or other…
Introduction In the global financial environment, with the popularity of cryptocurrencies such as Bitcoin and Ethereum, money laundering activities have taken on new characteristics and trends. To address thes…
As more traditional financial institutions and even non-financial institutions begin to engage in private crypto fund businesses and allocate crypto-related assets, the compliant operation of private crypto fu…
1. Introduction In July 2024, the Global Forum on Transparency and Exchange of Information for Tax Purposes presented a report to the Organization for Economic Co-operation and Development (OECD) and the G20 t…
2024年9月5日，币安（Binance）一用户在社交媒体平台诉称币安因其将加密货币资产作为唯一收入来源而限制其账户，并要求该用户提供年收入及纳税证明。截至本文写作时，该帖子得到了三十余万次浏览，也引起了较多讨论。理论上币安的行为并非完全没有依据，因其有义务遵守资产来源证明制度的规定，要求用户证明资产来源的合法性，之所以引发争议，其深层原因是传统的资产来源证明制度与以加密货币为唯一收入来源的情形存在不匹配。在本文中…
Recently, the cryptocurrency industry has been rich with regulatory developments.On June 28, the U.S. Securities and Exchange Commission (SEC) filed a lawsuit against Consensys for allegedly failing to registe…
1. Introduction In the wave of digital economy, cryptocurrency, as an emerging asset class, its legal status and regulatory framework have been the focus of heated discussions in the legal and financial commun…
世界经济论坛(WEF)于2023年5月发布了白皮书《加密资产监管之路：全球方法》。此后，世界经济论坛不断更新其研究结果，紧跟不同国家和经济区域应对引入加密货币带来挑战的方式。 1. 为什么世界经济论坛白皮书建议采取全球性框架来监管加密货币？ 正如数据政策和区块链专家ArushiGoel所指出的：“与其他一些新兴技术一样，监管这个生态系统（加密资产）就像走钢丝——它需要在防止危害、保护用户和促进创新之间取得微妙的平衡…
欧盟的新法规可能很快会迫使去中心化金融（DeFi）协议做出艰难的决定，导致这一抉择的主要原因是许多 DeFi 协议倾向于拥有集中式的前端和中介。 欧盟的MiCA将于 2024 年底全面生效，该条例将要求 DeFi 协议遵守与传统金融服务公司相同的许可和了解你的客户（KYC）要求——这是许多 DeFi 协议可能无法或不愿承担的。 MakerDAO联合创始人 Rune Christensen表示：“只有完全去中心化、本…
To the Reserve Bank of New Zealand: TaxDAO is pleased to have the opportunity to respond to the key issues at the intersection of digital assets and tax law raised by the Finance Committee. Founded by senior t…
