Over the last few years, the creation and reception of the blockchain technology, as well as operations related to crypto-assets, have resulted in numerous atyp

The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in

This book discusses the dogmatic (that what is settled) and the dynamic (that what is changing) aspects of the relationship between blockchain and the law from

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

Sint Maarten’s economy has been hit hard over the last 4 years. In 2017, two major hurricanes struck the island causing significant damage. While reconstructi