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"Index" [2019] ELECD 837; 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

Section Title: Index

Number of pages: 18

Extract:

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


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