Share on LinkedInShare on LinkedIn

ARTICLE · 05 MARCH 2024

Decentralized Autonomous Organization – New Frontier For Tax Lawyers

WH Partners
WH Partners
Contributor
WH Partners

WH Partners

We are a law firm with a strong focus on assisting businesses fuelling the digital economy. We have...

View firm profile
Explore more from WH Partners

Tax law, practice and jurisprudence are struggling to keep up with the rapidly evolving space of digital technology. Web 3.0, crypto, NFTs and blockchain technologies...

MaltaTechnology
Aleksandr Belugin
Aleksandr Belugin
Author LinkedIn connections

DAO – an overview

Tax law, practice and jurisprudence are struggling to keep up with the rapidly evolving space of digital technology. Web 3.0, crypto, NFTs and blockchain technologies have highlighted issues in all areas of legal practice, and there are many and varied points of view on how each should be addressed. There is very little harmonisation when it comes to these technologies. The recent EU-wide Regulation on markets in crypto-assets ('MICA') is one of the few examples of international instruments on the legal treatment and regulation of these cutting-edge technologies. In the tax law field there are the EU-wide tax transparency rules for crypto assets ('DAC 8') and on the international level there is the Crypto-Asset Reporting Framework being developed the OECD.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Malta Implements National Framework For The EU Cyber Resilience Act

Malta has published Legal Notice 238 of 2026, establishing the national regulatory framework for the EU's Cyber Resilience Act and designating the Malta Digital Innovation Authority as the central enforcement body. With vulnerability reporting obligations already in effect since September 11, 2026, manufacturers of digital products must now navigate new compliance requirements ahead of the regulation's full application in December 2027.
MaltaTechnology
Fenech Farrugia Fiott Legal (FFL)
Fenech Farrugia Fiott Legal (FFL)
Article

EU AI Act Update: What Will Apply From 2 August 2026 And What Is Being Postponed?

The Council of the European Union has reached a provisional agreement on the Digital Omnibus Regulation, introducing significant amendments to the EU AI Act that will reshape compliance timelines and expand prohibited practices. Key changes include postponing high-risk AI system obligations to December 2027, accelerating transparency requirements for AI-generated content, and introducing new bans on non-consensual intimate imagery generation.
MaltaTechnology
Mamo TCV Advocates
Mamo TCV Advocates
Article

The Enforcement Shift: Why Cyber-Negligence In Malta Now Carries Direct Liability

Recent legislative changes in Malta have fundamentally transformed cybersecurity from a technical IT concern into a critical matter of corporate governance and legal liability. With the introduction of Legal Notice 89 of 2026 and the rise of AI-enabled cyber threats, organizations now face direct enforcement mechanisms and heightened expectations for cyber-risk management that can expose both companies and their directors to significant consequences.
MaltaTechnology
GVZH Advocates
GVZH Advocates
Article

Same NPC, Different Rules: How A Player’s Age Changes Their Responsibilities Under The AI Act

The EU AI Act's Article 50 introduces age-dependent disclosure requirements for AI-powered NPCs in video games, creating a new compliance framework where the same generative character may require explicit labeling in one context but not another. This provision intersects with emerging consumer protection regulations and child safety standards, fundamentally changing how gaming studios must assess their AI implementations based on actual player demographics rather than abstract user models.
PolandTechnology
WH Partners
WH Partners
Article

EU AI Act: The Latest Compliance Checkpoint

The EU AI Act's transparency obligations became enforceable on 2 August 2026, requiring providers and deployers of AI systems to clearly disclose AI-generated content, inform users of AI interactions, and label deepfakes. Organizations must now navigate new compliance requirements including disclosure obligations for emotion recognition systems and content on matters of public interest, while facing potential fines of up to €15 million or 3% of global turnover for non-compliance.
European UnionTechnology
WH Partners
WH Partners