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A systematic analysis of the nature of the possible taxable events arising from 25 significant crypto-assets, and the classification thereof within the model tax conventions.

virtual currency --- blockchain --- international tax law --- digital economy taxation --- beskatning af den digitale økonomi --- tassazzjoni tal-ekonomija diġitali --- tassazione dell'economia digitale --- impozitarea economiei digitale --- oporezivanje digitalnoga gospodarstva --- obdavčitev digitalnega gospodarstva --- taxation de l’économie numérique --- zdaňovanie digitálneho hospodárstva --- оданочување на дигиталната економија --- данъчно облагане на цифровата икономика --- φορολόγηση της ψηφιακής οικονομίας --- skaitmeninės ekonomikos apmokestinimas --- zdanění digitální ekonomiky --- cánachas ar an ngeilleagar digiteach --- beskattning av den digitala ekonomin --- nodokļu uzlikšana digitālajā ekonomikā --- digitaalitalouden verottaminen --- tributação da economia digital --- digitaalmajanduse maksustamine --- belasten van de digitale economie --- Besteuerung der digitalen Wirtschaft --- fiscalidad de la economía digital --- a digitális gazdaság adóztatása --- opodatkowanie gospodarki cyfrowej --- φορολογία της ψηφιακής οικονομίας --- данъчно облагане на цифровия сектор --- digitaalmajanduse maksud  --- digiverotus --- taxation of the digital economy  --- fiscalidad digital  --- skaitmeninės ekonomikos mokesčiai  --- belasting van de digitale economie  --- tassazione del digitale  --- zdaňovanie digitálnej ekonomiky  --- digitālās ekonomikas aplikšana ar nodokļiem --- digitale belasting --- digitalno obdavčenje  --- digitalno oporezivanje  --- digital beskatning --- opodatkowanie działalności cyfrowej  --- a digitális gazdaság megadóztatása --- digitalouden verotus --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- plokiahel --- blokklánc --- blokų grandinė --- chaîne de blocs --- cadena de bloques --- блокова верига --- lanac blokova --- cadeia de blocos --- blockkedja --- blokovna veriga --- blocshlabhra --- łańcuch bloków --- lanț de blocuri --- blokķēde --- блокчејн --- Blockchain --- lohkoketju --- blokketen --- veriga podatkovnih blokov --- catena di blocchi --- блок-верига --- virtuális fizetőeszköz --- virtuele munteenheid --- virtuaalivaluutta --- виртуална валута --- virtuell valuta --- moeda virtual --- virtuālā valūta --- virtuální měna --- munita virtwali --- virtualioji valiuta --- virtuálna mena --- virtualna valuta --- monnaie virtuelle --- waluta wirtualna --- virtuaalvääring --- valuta virtuale --- moneda virtual --- εικονικό νόμισμα --- virtuelle Währung --- monedă virtuală --- виртуелна валута --- virtuel valuta --- airgeadra fíorúil --- cibermoeda --- kybernetická měna --- virtuaaliraha --- MV --- munita ċibernetika --- kriptovaliuta --- cybervaluta --- kryptomena --- cyber-monnaie --- digitale munteenheid --- moeda digital --- digitális fizetőeszköz --- cryptomunt --- criptomonedă --- criptovaluta --- kryptoraha --- système de monnaie virtuelle --- kryptoměna --- bitmonēta --- criptomoeda --- cryptovaluta --- criptomoneda --- internetes fizetőeszköz --- regime de moeda virtual --- criptea-airgeadra --- Bitcoin --- sistema de moneda virtual --- cyber currency --- system waluty wirtualnej --- VCS --- virtuelle Währungen --- kyberraha --- virtuele valuta --- kibervalūta --- cryptocurrency --- kryptovaluta --- ВВ --- crypto-monnaie --- Cyberwährung --- sustav virtualne valute --- σύστημα εικονικού νομίσματος --- systém virtuálnych mien --- munita kriptografika --- kybernetická mena --- waluta kryptograficzna --- dinero virtual --- systém virtuálních měn --- kriptovaluta --- sistem de monedă virtuală --- криптовалута --- cybermunt --- kriptonauda --- kriptovalūta --- virtuelles Währungssystem --- digitale munt --- monedă cibernetică --- moneda digital --- bitkoinas --- virtuaalivaluuttajärjestelmä --- virtuālās valūtas sistēma --- kybervaluutta --- RMV --- virtuali valiuta --- sistem virtualnih valut --- схема за виртуална валута --- waluta internetowa --- virtual currency scheme --- виртуална парична единица --- kibervaluta --- kryptowaluta --- cibervaluta --- кибервалута --- κυβερνονόμισμα --- sistema di valuta virtuale --- kryptovaluutta --- küberraha --- bitcoin --- bitmoneta --- virtuaalinen raha --- virtuális pénznem --- Kryptowährung --- digital valuta --- κρυπτονόμισμα --- virtualiosios valiutos sistema --- биткойн --- SMV --- skema ta’ muniti virtwali --- spletna valuta --- kriptopénz --- VC --- moeda eletrónica --- internetska valuta --- International law --- Tax law --- Economic law --- Cryptocurrencies --- Electronic commerce --- Taxation --- Law and legislation.

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Pour célébrer les 40 ans du Centre de recherche Information Droit et Société (CRIDS/NADI) de l’Université de Namur, une conférence internationale a été organisée à Namur, les 18 et 19 novembre 2021, sur le thème « Time to Reshape the Digital Society ». Cet événement a rassemblé des académiques, des chercheurs et des praticiens (fonctionnaires, avocats, magistrats…), venus du monde entier et issus de différentes disciplines (droit, sociologie, philosophie, informatique, sciences de la communication, etc.). Ensemble, ils ont discuté de l’impact du numérique sur notre société et, en capitalisant sur l’expérience acquise au cours des derniers années, sur la manière de construire une société de l’information plus juste et centrée sur l’humain. En complément à leur intervention lors de la conférence, plusieurs orateurs ont accepté de rédiger une contribution écrite, en français ou en anglais. L’ouvrage rassemble ces contributions. Elles sont regroupées en cinq thèmes : « Governance and Regulation » ; « Enforcement and Compliance » ; « Data » ; « Contracts and Liability » et « Artificial Intelligence»

Human rights --- Law of obligations. Law of contract --- Industrial and intellectual property --- Law of civil procedure --- Information systems --- Artificial intelligence. Robotics. Simulation. Graphics --- BPB2203 --- blockchain --- klokkenluiden --- eerbiediging van het privé-leven --- gegevensbescherming --- contract --- belasting --- STRADALEX --- skatt --- tatim --- данок --- cáin --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- impôt --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- taxa fiscal --- tipo de gravamen --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- contrat --- avtal --- zmluva --- договор --- leping --- ugovor --- līgums --- kontratë --- sopimus --- kontrakt --- umowa cywilna --- pogodba --- conradh --- szerződés --- sutartis --- Vertrag des bürgerlichen Rechts --- kuntratt --- contrato --- smlouva --- уговор --- σύμβαση --- contratto --- zaključivanje ugovora --- lepinguline kokkulepe --- sopimuksen tekeminen --- e drejtë kontraktuale --- lepinguline kohustus --- angazhim kontraktual --- e drejtë e kontratave --- assinatura de contrato --- līgumsaistības --- afsluiten van een contract --- conclusion de contrat --- склучување на договор --- συμφωνία --- ugovorna obaveza --- angajament contractual --- szerződéskötés --- договорно право --- kontrakts --- verplichting --- ondertekening van een contract --- līgumattiecības --- sopimusperusteisuus --- договорна обврска --- Vertragsunterzeichnung --- overenskomst --- vertragliche Verpflichtung --- law of contract --- Vereinbarung des bürgerlichen Rechts --- līgumtiesības --- uzatvorenie zmluvy --- firma di un contratto --- contractual commitment --- Vertragsabschluss --- compromiso --- úmluva --- szerződéses kötelezettség --- forpligtelse --- droit des contrats --- aftaleret --- szerződések joga --- sutartinė prievolė --- conclusión de contrato --- συμβόλαιο --- diritto contrattuale --- lepinguõigus --- раскинување на договор --- zmluvná dohoda --- sutarčių teisė --- tecknande av kontrakt --- indgåelse af kontrakt --- contractual agreement --- signature de contrat --- bindende tilsagn --- slutande av avtal --- smluvní právo --- līguma slēgšana --- Vetragsrecht --- склучување договор --- stipulazione di un contratto --- zmluvný záväzok --- direito dos contratos --- contract law --- conclusão de contrato --- δίκαιο των συμβάσεων --- szerződés megkötése --- conclusion of a contract --- contractrecht --- ugovorno pravo --- susitarimas dėl sutarties --- sopimusoikeudet --- marrëveshje kontraktuale --- compromisso --- σύναψη συμβάσεως --- uzavření smlouvy --- firma de contrato --- υπογραφή συμβάσεως --- dohoda --- lepingu sõlmimine --- δέσμευση --- sutarties sudarymas --- avtalsrätt --- Derecho contractual --- szerződéses megállapodás --- sopimusvelvoite --- përfundim i një kontrate --- zaštita podataka --- tietosuoja --- ochrana údajov --- databeskyttelse --- protecția datelor --- adatvédelem --- përpunim i të dhënave --- Datenschutz --- varstvo podatkov --- protección de datos --- protection des données --- cosaint sonraí --- proteção dos dados --- uppgiftsskydd --- duomenų apsauga --- andmekaitse --- ochrona danych --- datu aizsardzība --- προστασία δεδομένων --- ochrana údajů --- защита на информация --- protezzjoni tad-data --- заштита на податоци --- data protection --- заштита података --- protezione dei dati --- Datensicherung --- varnost podatkov --- andmeturve --- ασφάλεια των δεδομένων --- zajištění dat --- dataskydd --- ochrana dat --- databeveiliging --- segurança de dados --- slándáil sonraí --- bezpečnost dat --- безбедност на податоци --- Datensicherheit --- data security --- datu drošība --- gegevensbeveiliging --- aineistoturvallisuus --- sigurnost podataka --- protecção dos dados --- sigurtà tad-data --- сигурност података --- datos protegidos --- sicurezza dei dati --- tietoturva --- zabezpečení údajů --- сигурност на данните --- sécurité des données --- bezpečnosť osobných údajov --- заштита на лични податоци --- bezpieczeństwo danych --- beveiliging van gegevens --- adatbiztonság --- zaštita informacija --- ochrana informací --- duomenų saugumas --- zabezpečení dat --- protezione dei dati personali --- securitate a datelor --- сигурност на податоци --- andmete turvalisus --- privatumo apsauga --- beskyttelse af privatlivet --- varstvo zasebnosti --- eraelu puutumatuse kaitse --- Schutz der Privatsphäre --- заштита на приватноста --- protezione della vita privata --- заштита приватности --- ochrana soukromí --- proteção da vida privada --- protection of privacy --- privatlivets helgd --- privātās dzīves aizsardzība --- protección de la vida privada --- προστασία της ιδιωτικής ζωής --- a magánélet védelme --- ochrana súkromia --- prawo do prywatności --- неприкосновеност на частен живот --- yksityisyyden suoja --- mbrojtja e jetës private --- zaštita privatnosti --- protezzjoni tal-privatezza --- cosaint príobháideachais --- protection de la vie privée --- protecția vieții private --- Recht auf Respektierung der Privatsphäre --- тајност на писмата --- teisė į privatumą --- diritto della vita privata --- derecho a la intimidad --- tutela della vita privata --- a magán- és családi élet tiszteletben tartásához való jog --- právo na súkromie --- ochrana soukromého a rodinného života --- recht op privacy --- δικαίωμα σεβασμού της ιδιωτικής ζωής --- dreptul la respectatrea viații private --- õigus eraelu puutumatusele --- ret til privatliv --- right to privacy --- rätt till privatliv --- direito ao respeito da vida privada --- tiesības uz privāto dzīvi --- pravo na privatnost --- oikeus yksityisyyteen --- e drejtë për jetë private --- интегритет на личноста --- право на приватност --- právo na soukromí --- protecção da vida privada --- recht op privé-leven --- droit au respect de la vie privée --- derecho al honor --- rispetto della vita privata --- rikkumisest teatamine --- visselblåsning --- visszaélés bejelentése --- узбуњивач --- prijavljivanje nepravilnosti --- denunțare --- sceithireacht --- informavimas apie pažeidimą --- подаване на сигнали за нередности --- comunicação de irregularidades --- denuncia di irregolarità --- prijavljanje nepravilnosti --- свиркање --- informowanie o nieprawidłowościach --- oznamovanie nekalých praktík --- trauksmes celšana --- καταγγελία δυσλειτουργίας --- denuncia de irregularidades --- Whistleblowing --- väärinkäytösten paljastaminen --- żvelar ta' informazzjoni protetta --- dénonciation des dysfonctionnements --- whistleblowing --- notranji informator --- свиркачи --- denunțător --- oznamovatel --- καταγγέλων δυσλειτουργίας --- prijavitelj nepravilnosti --- whistle blowing --- trauksmes cēlējs --- epäkohtien paljastaminen --- rapportering af uregelmæssigheder --- denunciante --- klokkenluider --- väärinkäytösten paljastaja --- informatur --- alerte éthique --- лице, което подава сигнал за нередности --- informador --- rikkumisest teataja --- dojave zviždača --- denúncia de irregularidades --- whistleblower --- aan de bel trekken --- prijavitelj --- Hinweisgeber --- informatorius --- segnalante --- alertador --- a visszaélések bejelentése --- oznamovateľ nekalých praktík --- zviždač --- sygnalizowanie nieprawidłowości --- denúncia de disfuncionamentos --- visslare --- ilmiantaminen --- lanceur d'alertes --- alerte professionnelle --- visselblåsare --- vasikointi --- Meldung von Missständen --- visszaélést bejelentő személy --- denuncia de prácticas corruptas --- autor de denúncia --- demaskator --- свиркач --- plokiahel --- blokklánc --- blokų grandinė --- chaîne de blocs --- cadena de bloques --- блокова верига --- lanac blokova --- cadeia de blocos --- blockkedja --- blokovna veriga --- blocshlabhra --- łańcuch bloków --- lanț de blocuri --- blokķēde --- блокчејн --- Blockchain --- lohkoketju --- blokketen --- veriga podatkovnih blokov --- catena di blocchi --- блок-верига --- E-books --- Sociological jurisprudence --- Computer networks --- Electronic contracts --- Artificial intelligence --- Data protection --- Sociologie juridique --- Réseaux d'ordinateurs --- Contrats électroniques --- Intelligence artificielle --- Law and legislation --- Droit --- eerbiediging van het privé-leven --- belasten van de digitale economie --- beskatning af den digitale økonomi --- tassazzjoni tal-ekonomija diġitali --- tassazione dell'economia digitale --- impozitarea economiei digitale --- oporezivanje digitalnoga gospodarstva --- obdavčitev digitalnega gospodarstva --- taxation de l’économie numérique --- zdaňovanie digitálneho hospodárstva --- оданочување на дигиталната економија --- данъчно облагане на цифровата икономика --- φορολόγηση της ψηφιακής οικονομίας --- skaitmeninės ekonomikos apmokestinimas --- digital economy taxation --- zdanění digitální ekonomiky --- cánachas ar an ngeilleagar digiteach --- beskattning av den digitala ekonomin --- nodokļu uzlikšana digitālajā ekonomikā --- digitaalitalouden verottaminen --- tributação da economia digital --- digitaalmajanduse maksustamine --- Besteuerung der digitalen Wirtschaft --- fiscalidad de la economía digital --- a digitális gazdaság adóztatása --- opodatkowanie gospodarki cyfrowej --- φορολογία της ψηφιακής οικονομίας --- данъчно облагане на цифровия сектор --- digitaalmajanduse maksud  --- digiverotus --- taxation of the digital economy  --- fiscalidad digital  --- skaitmeninės ekonomikos mokesčiai  --- belasting van de digitale economie  --- tassazione del digitale  --- zdaňovanie digitálnej ekonomiky  --- digitālās ekonomikas aplikšana ar nodokļiem --- digitale belasting --- digitalno obdavčenje  --- digitalno oporezivanje  --- digital beskatning --- opodatkowanie działalności cyfrowej  --- a digitális gazdaság megadóztatása --- digitalouden verotus