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Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the g

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

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e inv

Now updated to reflect the changes to the 2023/2024 tax rates and the May 2023 budget, the text is concise and to the point, easy to digest and applied rather t

This report offers an analytical framework that allows for more systemic assessments of distributed ledger technology (DLT) and its applications. It examines th