Author name: Dr Joseph Mante and Charles Mak

“Smart Contracts” versus “Smart Legal Contracts”: Shifting Terminology

By

The notion that smart contracts are not actually contracts is a common assertion found in various writings on the subject. Lawyers can be forgiven for being confused, given that ‘smart contracts’ do not qualify as contracts in the conventional sense. The term ‘contract’ in its noun form consistently denotes some form of agreement or pact. …

“Smart Contracts” versus “Smart Legal Contracts”: Shifting Terminology Read More »

Managing Sovereign Debt through International Tax Cooperation 

By

Introduction Historically, sovereign debt is a complicated and diverse issue with substantial repercussions for governments, corporations, and individuals. States may incur debt in the form of bonds or other instruments in order to support public expenditures and investments in infrastructure, social welfare programmes, and military costs. Debt may be a beneficial instrument for funding economic …

Managing Sovereign Debt through International Tax Cooperation  Read More »

Scroll to Top