Transactions, Blockchain and Smart Contracts

Crypto-Pie in the Sky? How Blockchain Technology is Impacting Intellectual Property Law

In the context of IP-heavy industries, blockchain and related distributed ledger technology offer obvious possibilities for evidencing IP protection and registration, either at the registry stage or in court during infringement proceedings… READ MORE

Blockchain Evidence in Court Proceedings in China – A Comparative Study of Admissible Evidence in the Digital Age

This Essay focuses on the admissibility of digital evidence in courts with an emphasis on blockchain evidence… READ MORE

Facebook’s Libra: The Next Tax Challenge for the Digital Economy

The Authors lay out Libra’s design concept, the problems it seeks to solve, and the potential implications of its successful launch on the redesign of the global tax system that is already in progress… READ MORE

Taxing Blockchain Forks

The tax treatment of cryptocurrency forks presents unique challenges. This Article provides evidence that each issue complicates the determination of income realization, or basis apportionment… READ MORE

Property Transactions and Technology

It is relatively easy to envisage a world of property transactions, driven by smart (self-executing) contracts within five years… READ MORE

Blockchain, Smart Contracts and ODR

Discussion about intersection of Smart Contracts, Blockchain and Online Dispute Resolution… READ MORE

Smart Contracts in Consumer Law: Does New Zealand Need to Wise Up?

Blockchain-based smart contracts represent a shift towards an automated world. While their immutable and self-executing nature present numerous economic benefits, these characteristics give rise to issues…READ MORE

Crypto-currencies – An introduction to not-so-funny moneys

This paper introduces the distributed ledger technology of crypto-currencies, highlights some of the risks involved in using crypto-currencies, and discusses some of the potential implications of these technologies for consumers, financial systems, monetary policy and financial regulation…READ MORE

Online Dispute Resolution for Smart Contracts

Smart contracts built in the blockchain are quietly revolutionizing traditional transactions despite their questionable status under current law. At the same time, disputes regarding smart contracts are inevitable, and parties will need means for dealing with smart contract issues…READ MORE