Authors: Ramón Vilarroig Moya (coord.), M.ª del Carmen Pastor Sempere (coord.)

Publisher: Thomson Reuters Aranzadi

Year of publication: 2018

Collections: Monografías Aranzadi, 1007

Country: Spain

Language: Spanish

ISBN: 978-84-9197-432-1

Abstract

The analysis and development of the new Blockchain technology is one of the most demanding challenges of knowledge today.

It considers the use of cryptocurrencies such as bitcoin or similar as a means of payment, as a new financing scheme and its accounting, and as a new business model for all types of companies.
It analyses its development towards a new concept of identity for both subjects and objects and their respective registers.
It exposes the implications of new processes of transparency and intercooperation with the Public Administration.
Aimed at general law firms, commercial lawyers, consultancy and management firms, companies, commercial companies and banks.

Index

Blockchain: Un nuevo patrón tecnológico. Significado y alcance

• Blockchain: un nuevo patrón tecnológico, Pedro José Ponce de León Amador, 35-77

• Internet del valor, M.ª del Carmen Pastor Sempere, 79-119

Blockchain: Aspectos mercantiles y tributarios

• Blockchain como registro: La experiencia namecoin y los nombres de dominio, Carmen Boldó Roda, 127-150
• Criptomonedas y otras clases de Tokens: aspectos mercantiles, M.ª del Carmen Pastor Sempere, 151-190

Blockchain: Aspectos empresariales, organizativos y contables

• Criptomonedas y otras clases de tokens: aspectos tributarios, Ramón Vilarroig Moya, 191-243
• Nuevos modelos de negocio en blockchain, Francisco Llopis Vañó, 245-268
• La contabilidad de triple entrada y las implicaciones de Blockchain, José Luis Wanden-Berghe Lozano, 269-294
• La criptocontabilidad en Blockchain de la información financiera y no financiera de las empresas, Eliseo Fernández Daza, José Luis Wanden-Berghe Lozano, 295-317

Blockchain: Administración pública, identidad digital y participación ciudadana

• Hacia una identidad digital basada en blockchain dentro de la Administración pública, Rafael Lafont Déniz, 321-338
• Una tecnología para facilitar los procesos de participación, cooperación y transparencia en el sector público, Francisco Ramón García Tortosa, 339-359

Authors: Agustín Madrid Parra (dir.), M.ª del Carmen Pastor Sempere (dir.), María Jesús Blanco Sánchez(coord.), Ana Cediel (coord.)

Publisher: Thomson Reuters Aranzadi

Year of publication: 2021

Collection: Estudios

Country: Spain

Language: Spanish

ISBN: 978-84-1346-274-5, 978-84-1346-276-9

Abstract

The European Commission published on 24 September 2020 the proposal for a Regulation on the new regulatory framework for crypto-assets known as MiCA. The Regulation aims to ensure that EU consumers have access to innovative but also secure crypto-assets without compromising market stability. Arguably, the protection of cryptocurrency users is its primary concern, which must be balanced against the need for more innovative investment products, as well as the regulatory and financial risks associated with the wider use of potentially risky assets such as stablecoins. As such, the implementation of the MiCA Regulation by 2024 is likely to mean the end of all national crypto-asset policies in EU Member States, in favour of a single, focused regulatory framework that should allow EU crypto-asset service providers to operate more easily across all EU markets, albeit under stricter rules, but with undoubted advantages for consumers and SMEs in accessing the new Sustainable Digital Economy.

As such, the implementation of the MiCA Regulation by 2024 is likely to mean the end of all national crypto-asset policies in EU Member States, in favour of a single, focused regulatory framework that should allow EU crypto-asset service providers to operate more easily in all EU markets, albeit under stricter rules, but with undoubted advantages for consumers and SMEs in accessing the new Sustainable Digital Economy.

Index

Authors: M.ª del Carmen Pastor Sempere (dir.), Apo.lònia Martínez Nadal (coord.), María Jesús Blanco Sánchez (coord.), Marina Echebarría Sáenz (coord.), Apo.lònia Martínez Nadal (pr.)

Publisher: Thomson Reuters Aranzadi

Year of publication: 2022

Collection: Estudios

Country: Spain

Language: Spanish

ISBN: 978-84-1391-300-1

Abstract

The collective work analyses the keys to the current regime and different proposals for regulations on digital finance, payment means and services, money laundering, operational resilience, cybersecurity and digital platforms and identities that the European Union is promoting in order to lead “good governance of financial technology”. It can be said that after the unprecedented destruction suffered during the COVID 19 Pandemic, an unprecedented construction is emerging: a new legal framework capable of enabling a sustainable, resilient Digital Single Market, based on more flexible, decentralised organisations and methods of business financing, combined with an efficient new Payment System and free movement of assets. Programmable money” in the form of central bank digital currencies (CBDCs, such as the digital EURO issued by the ECB) and stable currencies can unlock new business models, improve payment efficiency and give consumers more choice. Moreover, this health crisis has shown that the new crises we face require an effective, comprehensive and immediate response. At the same time, governments around the world will require tools that support resilience and long-term recovery in order to support both crisis response and the long-term goals of financial inclusion and empowerment.

Index