Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 12 of 12 for “"crypto-assets"”.
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Regulating the use of Crypto-assets as collateral in secured transactions: U.S and Canadian Perspectives
The thesis is focused on regulating the use of crypto-assets as collateral in secured transactions. The ability of a debtor to receive a loan from a lender in exchange for its collateral is a vital part of global commercial activity. Crypto-assets are a relatively new asset class introduced with …
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The regulation of crypto-assets in South Africa with particular regard to crypto-asset market manipulation
… is one of the various challenges plaguing the crypto-assets market, and is one of the financial regulators’ priority concerns. This study examines and discusses the problem of market manipulation in crypto-assets, and the need for the enactment of an effective regulatory framework in order to …
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Developing a foundation for a globally coordinated approach to the taxation of crypto-asset transactions
Crypto-assets and blockchain technology have created much uncertainty within the field of taxation. While some jurisdictions have attempted to formulate responses, others have yet to meaningfully engage with the topic. In contrast to the taxation of the digitalised economy, a coordinated global …
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The regulation of crypto exchanges providing stablecoin services in South Africa: Should they be regulated as banks?
Crypto assets have been declared to be financial products in South Africa and crypto asset service providers (‘CASPs') are required to seek a licence under the Financial Advisory and Intermediary Services Act 37 of 2002 (‘FAIS Act') to provide advice or intermediary services in respect of …
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
The increasing prominence of crypto asset transactions has brought their tax implications into focus. This thesis explores whether returns from Decentralized Finance (DeFi) transactions, particularly staking activities, can be classified as interest for tax purposes under South African law and …
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Unsupervised Crypto Clustering with NLP
A cryptocurrency is a digital form of currency that is secured using an online ledger with cryptography. The first successful cryptocurrency was Bitcoin, which was launched in 2009 by an anonymous person under the pseudonym Satoshi Nakamoto. Similar to stocks, they can be bought and sold, and their …
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An exploration of the conduct of business legal and regulatory frameworks for cryptoassets in South Africa
Cryptoassets, also commonly called cryptocurrencies, are among the many fintechrelated financial products popularised during the 2008 global financial crisis. They offer a decentralised system of value transfer, independent of central banks or governmental authorities. However, their unconventional …
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Hvernig hefur innleiðing MiCA-löggjafar áhrif á vernd íslenskra fjárfesta?
… innleiðing MiCA-reglugerðarinnar (e. Markets in Crypto-Assets Regulation) hefur áhrif á vernd íslenskra fjárfesta sem stunda viðskipti með sýndareignir. Sýndareignir hafa á síðustu árum hlotið vaxandi útbreiðslu, en þróun regluverks og eftirlits hefur ekki haldist í hendur við þessa aukningu. …
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Gli strumenti finanziari nell'era digitale
… questioning the legal nature of crypto-assets. The paper then focuses on the regulatory framework introduced by Regulation (EU) 2022/858 (DLT Pilot Regime) and the national regulations laid down by Decree-Law No. 25/2023 (the so-called Fintech Decree), analysing the Italian model …
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Transformation im Verbriefungsprozess durch die Tokenisierung von Finanzprodukten: Modellbasierte Bewertung und Analyse mit besonderem Fokus auf die Veranlagung von Privatanlegern
This thesis explores the impact of tokenized assets on the securitization process and their influence on private investors' investment strategies. It investigates whether tokenization can lead to significant changes in traditional banking services, such as the issuance of financial products, and …
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THE LOCATION OF DAMAGE IN THE EU CONFLICT OF LAWS: THE CASE OF FINANCIAL LOSS IN THE CONTEXT OF BLOCKCHAIN TRANSACTIONS
… ledger technology (DLT), block, node, consensus, cryptocurrencies, smart contracts and initial coin offerings (ICOs). Title II investigates the existing regulatory framework, which at the international level consists of soft-law initiatives (i.e. the UNIDROIT Principles on Digital Assets and …
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… the perspective of South African tax policy, a crypto asset has been defined as a ‘financial instrument' in order to ensure it is not treated as a currency, and falls outside the definition of ‘personal-use asset' for the purposes of the CGT regime. The progenitor of modern crypto assets, …