ARIZONA – Amendment to Arizona Electronic Transactions Act to add that “a signature that is secured through blockchaintechnology is considered to be in an electronic form and to be an electronic signature” §44-7061(a) and that “a record or contract that is secured through blockchain technology is considered to be in an electronic form and to be an electronic record.” §44-7061(a) The Act also specifically recognizes that “a contract relating to a transaction may not be denied legal effect, validity or enforceability solely because that contract contains a smart contract term.” §44-7061(c) [read more]
FINRA - Financial Industry Regulatory Authority – Distributed Ledger Technology: Implications of Blockchain for the Securities Industry
ESMA - European Securities and Markets Authority – Report: The Distributed Ledger Technology Applied to Securities Markets
IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes: Notice 2014-21
The Law Library of Congress, Global Legal Research Center – Regulation of BitCoin in Selected Jurisdictions (2014)
JAPAN AMENDED PAYMENT SERVICES ACT (translation) – does not recognize bitcoin as a currency, but recognizes that bitcoin and other and other virtual currency as: “property value” that can be used as payment transferred via electronic data processing systems.