Enjeux juridiques et fiscaux actuels des actifs numériques

In an article entitled 'Enjeux juridiques et fiscaux actuels des actifs numériques' (which translates as 'Current legal and tax issues for digital assets') published in Expertises Droit, Technologies & Prospectives, Benjamin Homo and Alexandre Chagneau analyze how states are trying to provide solutions on the legal and tax regulation issues raised by crypto-assets. However, the regulations are insufficient in the face of an ever changing market. The issues that emerge with the evolution of blockchain technology raise new questions that are not always answered.