Crypto Assets: Moving from Theory to Practice – Revision 2022
The ISSA Working Group ‘Distributed Ledger Technology’ (DLT) is delighted to publish “Crypto Assets: Moving from Theory to Practice – Revision 2022”. The paper explores the changes, since 2019, in issuance, settlement, safekeeping and asset servicing of Crypto Assets from a practical point of view. It incorporates new sections on Reference Data, Withholding Tax, Insurance, and Cyber & Network Management, which were not covered in the original version. It also highlights the legal and regulatory implications of developing services and platforms for the issuance and trading of Crypto Assets. Large parts of the original Report “Crypto-Assets: Moving from Theory to Practice – 2019″ are still valid and the two should be read together for a full view.