加密货币和数字资产的实用法律资源

Cryptocurrencyand Digital Assets A sampling of Thomson Reuters Practical Lawresources for in-house counsel. Our job is tomake yours better •Government Practice: State andLocal•Health Care•Intellectual Property andTechnology Practical Law know-how coversthe following practice areas: Get expert guidancecombined with legal researchto quickly get up to speedand advise with confidence.Designed for in-housecounsel, Thomson Reuters®Practical Law Connect •Antitrust•Arbitration•Bankruptcy & Restructuring•Capital Markets and CorporateGovernance•Commercial Transactions•Corporate and M&A Practical Law Sectors coverage: •Alcohol, Tobacco & Cannabis•Construction•Financial Services•Food & Beverage •Media & Entertainment•Oil & Gas•Retail Key resources Practical Law Connectresources are written andmaintained by our expertteam of attorney editors and 1.Practice notes Get up to speed quickly withstraightforward how-to guidanceand clear explanations of current 2.Toolkits Easily access related resourcesthrough these one-stop shopsfor core areas of legal risk and 3.Standard documents and clauses Annotated templates withembedded drafting notes andclause-by-clause guidanceeliminate the need to start 4.Checklists Ensure you’ve covered all thebases or provide an outlineof considerations, timelines, “When I engage outside counsel, it is almost the mostvaluable time for me with Practical Law, because, at athousand dollars an hour, I don’t want to have to get a tutorialon things I can read about myself. I need their experience and Contents The following pages contain sampleresources from Practical Law Connect Checklist: Overview: Regulation of Cryptocurrency and Digital Assets Practice Note: Smart Contracts: Best Practices Other resources available on cryptocurrency and digital assets Practical Law Finance Overview: Regulation ofCryptocurrency and Resource presented as of November 4, 2024.See thelive, maintained resource in PracticalLaw for subsequent changes. Underlined textlinks lead to related resources on Practical Law Contents •Table of US Crypto Regulators•SEC: Regulation of Crypto-Asset Securities•CFTC: Regulation of Crypto-Asset Commoditiesand Crypto Derivatives•Financial Crimes Enforcement Network(FinCEN): Regulation of Crypto Money ServicesBusinesses (MSBs)•Office of Foreign Assets Control (OFAC): USEconomic Sanctions and Crypto•US Department of Justice (DOJ): ProsecutingCrypto Crimes A Practice Noteproviding an overview ofregulation of cryptocurrency and digital assetsunder US law. This Note summarizes the regulatoryactivity undertaken by the US federal agencies •Internal Revenue Service (IRS): Taxation of •US Prudential Bank Regulators: Regulating Bank While it is often said that crypto is unregulated in the US,that is hardly the case. Major crypto legislation in the UShas been elusive on the federal level, and the US lagsbehind certain other major jurisdictions, most notably theEU, in providing market participants with a crypto regulatoryframework. While major crypto legislation was passed by –The Federal Reserve Board (FRB): PrudentialOversight of Crypto Activity –Office of the Comptroller of the Currency(OCC): Crypto Activities of National Banks andFederal Savings Associations the US House of Representatives in May 2024, there is little •State Crypto Regulators –New York State Department of FinancialService (NYDFS)–California Department of Financial Protection Despite the absence of federal legislation oncryptocurrencyanddigital assetregulation in the US, a patchwork of federaland state regulatory agencies have undertaken regulatoryand enforcement activity in the crypto space under existinglaws and regulations. These include traditional regulators •International Standard-Setting Bodies: and Exchange Commission (SEC), as well as US prudentialbank regulators, state regulatory bodies, federal and stateprosecutors, and international standard-setting bodies such Assets Control (OFAC)(see Office of Foreign AssetsControl (OFAC): US Economic Sanctions and Crypto). •US Department of Justice (DOJ)(see US Department ofJustice (DOJ): Prosecuting Crypto Crimes). These agencies have engaged in a variety of regulatory andenforcement activity in the crypto and digital asset spaceover the last several years, issuing releases and guidance,filing and settling charges, and engaging in ongoing (often •Internal Revenue Service (IRS)(see Internal RevenueService (IRS): Taxation of Crypto-Asset Activities). •Federal Deposit Insurance Company (FDIC)(see FederalDeposit Insurance Corporation (FDIC): Misrepresentations •Federal Reserve Board (FRB)(see The Federal ReserveBoard (FRB): Prudential Oversight of Crypto Activity). The agencies themselves — primarily the SEC and theCFTC — have engaged in what many have referred to asa regulatory “turf war,” with each agency staking its claimjurisdictionally to certain crypto matters under existing law.The SEC has claimed that many crypto assets are securities