| Autor: |
Wierbicki, Diana, Rottermund, Amanda, Turner, Davis |
| Zdroj: |
Trusts & Estates; Apr2022, Vol. 161 Issue 4, p61-64, 4p |
| Abstrakt: |
The article offers an overview of fiduciary, tax and legal issues associated to non-fungible tokens. Topics discussed are fiduciaries' duty of care regarding the investment of trust assets including digital asset class and obligation to administer NFT transfers, tax treatment of NFT transactions according to Section 1221 of the U.S. Internal Revenue Code of 1986, security and fraud concerns on the NFT market such as trademark infringement and money laundering across cryptocurrency exchanges. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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