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ICOs (Initial Coin Offering), often referred to as ITS (Initial Token Sale) or TGE (Token Generation Event), are a current hot topic for debate. The product issued in an ICO is a blockchain-based coin or token ...
HMRC finally published its policy paper on the taxation of cryptoasset exchange tokens for companies and other businesses on 1 November 2019.
Non-fungible tokens (NFTs) have been around for many years but have recently gained huge traction, taking a variety of different forms such as digital kittens (CryptoKitties), sports highlights (NBA Top Shot), music ...
Depending on the rights a Token conveys, it can be a Security Token, a Currency Token, a Utility Token or take a hybrid form. Legal literature and regulatory practice can at times diverge.
Part 3/5 - Currency Token: Currency Token, also called cryptocurrency, are the origin of token. The most well-known example for a coin is Bitcoin. Other examples of Currency Token are Ethereum (or Ether) and Ripple
Part 2/5 - Security Token: By issuing security tokens the issuer promises some sort of return. Token can qualify as securities according to the German Security Trading Act (WpHG) and German Security Prospectus Act ...
Part 5/5 – Hybrid Forms: A token may have features of security token, currency token and/or utility token. These hybrid forms require a case by case assessment of applicable regulation.
Part 1/5: The Issuance of coins and tokens are an innovative way to raise capital and fund projects using distributed ledger technology. This first part introduces the technology, its structure and basic legal ...
The government draft of the Electronic Securities Introduction Act (eWpG) will also change the facts of the crypto custodian.