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Full-Text Articles in Law
Libra: A Concentrate Of "Blockchain Antitrust", Thibault Schrepel
Libra: A Concentrate Of "Blockchain Antitrust", Thibault Schrepel
Michigan Law Review Online
Blockchains promise to decentralize the economy, bypassing trusts in favor of decentralized communities. The World Economic Forum predicts that 10 percent of the global gross domestic product will be stored on block-chain by 2027. Gartner further prophesizes that blockchain will create $3.1 trillion worth of business value by 2030. Even if that prediction turns out to be too optimistic, blockchain’s legal implications cannot be neglected.
Should The United States Adopt Crs?, Noam Noked
Should The United States Adopt Crs?, Noam Noked
Michigan Law Review Online
The United States' one-sided approach to tax transparency might lead to an unprecedented clash with the European Union (EU) in the near future. In light of the EU's deadline for the United States, the U.S. Treasury and Congress should urgently engage in a discussion on whether the United States should adopt the Common Reporting Standard (CRS) for automatic exchange of financial account information. A recent report from the U.S. Government Accountability Office considered this issue and did not recommend adopting CRS. This Essay discusses the contents of the report, as well as important considerations that were left out of the …