參考文獻 |
參考文獻
一、中文部份
(一)專書、期刊(依作者姓氏筆畫排序)
1.王文宇,虛擬貨幣與智能合約的應用與法律問題,會計研究月刊,第397期,2018年12月。
2.王澤鑑,法人侵權責任的發展──民法第184條法人自己侵權行為責任的創設,月旦裁判時報,第100期,2020年10月。
3.邱玟惠,創設民法第184條法人自己侵權行為責任的美麗與哀愁─評最高法院108年度台上字第1499號民事判決,裁判時報118期,2022年4月。
4.林雁淋、鄒萬承,迎接新時代:綠色新視野與金融新科技-ICO與功能型代幣的法律分析探討與制度建議,元照出版社,2019年4月。
5.林誠二,法人自己侵權行為之認定──簡評最高法院102年度台上字第1556號民事判決,台灣本土法學雜誌400期,2020年9月。
6.孫森焱,論法人之責任能力,台灣法學雜誌第413期,2021年4月14日。
7.郭戎晉,線上遊戲「虛擬財產」法律性質與產業發展趨勢之研究,科技法律透析,2007年8月。
8.楊岳平,論非同質化代幣的基本法律關係與消費者保護,台灣法律人,第3期,2021年9月。
9.楊岳平,論虛擬通貨之法律定性-以民事法與金融法為中心,月旦法學雜誌第301期,2020年6月。
10.臧正運,論密碼資產的興起與金融監理機關之職能變革,月旦法學雜誌,第301期,2020年6月。
11.黎家興,會計.稅務全球新知(一),元照出版社,2019年8月。
12.鄭婷嫻,從國外法制經驗論我國首次代幣發行及證券型代幣發行之證券法規適用疑義,中原財經法學,第44期,2020年6月。
13.鄭婷嫻,區塊鏈技術應用於我國公司治理法制之研究,東吳法律學報,第30卷第3期,2019年1月。
14.鄭婷嫻,論證券型虛擬通貨引進後證券法規應用與監理機制調適,臺灣財經法學論叢,第3卷,第1期,2021年1月。
(二)法規
1.金融監督管理委員會,金管證發字第1080321164號函令,2019年7月3日。
2.銀行法第57條第2項、金融機構營業場所外自動化服務設備管理辦法。
3.證券交易法第22條第1項規定。
4.證券交易法第174條第2項規定。
(三)法院判決
1.最高法院108年度台上字第2035號判決。
(四)新聞稿
1.中央銀行、金融監督管理委員會,比特幣並非貨幣接受者務請注意風險承擔問題,2013年12月30 日,https://www.cbc.gov.tw/public/Attachment/3123016334171.pdf(最後瀏覽日:2022年12月26日)。
2.金融監督管理委員會,金管會對「證券型代幣發行(Security Token Offering, STO) 相關規範」之說明,2019年6月27日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201906270004&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News(最後瀏覽日:2022年12月26日)。
3.金融監督管理委員會,金融機構ATM不得提供比特幣相關服務,2014年1月6日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201401060003&dtable=News(最後瀏覽日:2022年12月26日)。
4.金融監督管理委員會,金管會提醒社會大眾有關虛擬資產的相關風險,2021年4月20日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202104200003&dtable=News(最後瀏覽日:2022年12月26日)。
5.金融監督管理委員會,金管會再次提醒社會大眾投資比特幣等虛擬商品的風險,2017年12 月19日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201712190002&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News(最後瀏覽日:2022年12月26日)。
6.金融監督管理委員會,金管會提醒社會大眾有關ICO的風險,2018 年6 月22 日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201806220002&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News。
7.金融監督管理委員會,金管會對「證券型代幣發行(Security Token Offering, STO) 相關規範」之說明,2019年6月27日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201906270004&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News。
8.金融監督管理委員會,金管會進一步放寬證券型虛擬通貨發行(Security Token Offering, STO)相關規範,2022年1月20日,https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202201200002&o=fsc,c=tw&dtable=News。
(五)網路資料
1.AWS,什麼是區塊鏈技術?https://aws.amazon.com/tw/what-is/blockchain/
2.Bitkan Company, https://bitkan.com/zh-tw/learn/sto%E6%98%AF%E4%BB%80%E9%BA%BC%E6%84%8F%E6%80%9D-sto%E6%9C%89%E4%BB%80%E9%BA%BC%E5%A5%BD%E8%99%95-7018
3.fintalk180編輯部,甚麼是證券型代幣發行(STO)?受證監會規管? https://fintalk180.com/20211206_sto/
4.POW vs. POS | 不懂區塊鏈技術沒關係,但你一定要搞懂這兩個! https://crypto-twpro.com/what-is-proof-of-stake/
5.加密貨幣交易平台,3分鐘了解中心化與去中心化交易所的差別,https://digitalyoming.com/difference-between-centralized-and-decentralized-exchanges/
6.吳志洋、吳予謙,金融新契機-證券型代幣發行(STO)機會與挑戰,https://www2.deloitte.com/tw/tc/pages/risk/articles/finance-sto-challenge.html
7.號稱「區塊鏈的靈魂」的共識機制:PoW、PoS、DPoS, https://www.techbang.com/posts/93343-pow-pos-dpos
二、外文部份
(一)研究報告(依字母順序排列)
1.Brunnermeier, M., James, H., and Landau, J.-P. (2019), The Digitalization of Money, NBER Working Paper 26300, September, 2019.
2.Daniel Haeberli, Stefan Oesterhelt & Alexander Wherlock, Switzerland. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 470, Global Legal Group Ltd., 2022.
3.European Commission, European Financial Stability and Integration Review 2020, 2020.
4.Federal Act on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading of June 19, 2015, SR 958.1.
5.Fedor Poskriakov, Maria Chiriaeva & Christophe Cavin, Cryptocurrency Compliance and Risks: A European KYC/AML Perspective. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2019, p. 163, Global Legal Group Ltd., 2019.
6.Financial Action Task Force, FATF Report to G20 on So-called Stablecoins, June 2020.
7.Financial Stability Board, Assessment of Risks to Financial Stability from Crypto-assets, February, 2022.
8.Financial Stability Board, Regulation, Supervision Oversights of “Global Stablecoin” Arrangements, October, 2020.
9.Franklin Allen, Initial Coin Offerings, Corporate Finance and Financial Regulation, July, 2020.
10.Greg Strong & Rodrigo Seira, Aspects of State Securities Regulation. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2019, pp. 175-176, Global Legal Group Ltd., 2019.
11.Jason Weinstein, Alan Cohn & Chelsea Parker, Promoting Innovation Through Education: The Blockchain Industry Law Enforcement and Regulators Work Towards a Common Goal. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2019, p. 1, Global Legal Group Ltd., 2019, https://www.readkong.com/page/regulation-2019-blockchain-cryptocurrency-first-edition-4572990
12.Joseph Lee and Doreen Annette, Mapping an Investor Protection Framework for the Security Token Offering Market: A Comparative Analysis of UK and German Law,月旦法學雜誌, No. 316, September, 2021.
13.Josias N. Dewey, USA. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 499, Global Legal Group Ltd., 2022, https://www.schoenherr.eu/media/sfkjj0dg/global-legal-insights-to-blockchain-cryptocurrency-regulation-2022-chapter-austria-rath-kulnigg-tyrybon.pdf
14.Justin Cooke, Richard Cohen & Jason Denisenko, Initial Coin Offerings: A Comparative Overview of Securities Regulatory Environments in the US, UK and Asia Pacific. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2019, p. 36, Global Legal Group Ltd., 2019.
15.Kenneth Pereire & Lin YingXin, Singapore. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 449, Global Legal Group Ltd., 2022.
16.Michael H. Krimminger, Colin Lloyd & Sandra Rocks, Custody and Transfer of Digital Assets: Key U.S. Legal Consideration. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2019, p. 121, Global Legal Group Ltd., 2019.
17.Nakamoto, S. (2008), Bitcoin: Peer-to-peer Electronic Cash System, https://bitcoin.org/bitcoin.pdf
18.OECD (2021), Regulatory Approaches to the Tokenisation of Assets, OECD Blockchain Policy Series, p.16. https://www.oecd.org/finance/Regulatory-Approaches-to-the-Tokenisation-of-Assets.htm
19.Ron Quaranta, The Evolution of Global Markets Continues – Blockchain, Cryptoassets and the Future of Everything. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 4, Global Legal Group Ltd., 2022.
20.Stuart Davis, Sam Maxson & Andrew Moyle, United Kingdom. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 482, Global Legal Group Ltd., 2022.
21.Takeshi Nagase, Tomoyuki Tanaka & Takato Fukui, Japan. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 334, Global Legal Group Ltd., 2022.
22.U.S. Department of Treasure, President’s Working Group on Financial Markets, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency, November, 2021.
23.William O’Rorke & Alexandre Lourimi, France. In Josias N. Dewey (Ed.), Blockchain & Cryptocurrency Regulation 2022, p. 284, Global Legal Group Ltd., 2022.
(二)法院判決
1.SEC v. W. J. Howey Co., 328 U.S. 293 (1946).
(三)網路資料
1.Center For Rule-Making Strategies (Tama University), Call for Rule-Making on ICO (April 2018) available at https://www.tama.ac.jp/crs/2018_ico_en.pdf.
2.CNBC, Bitcoin, ethereum are commodities, says CFTC Chair Rostin Behnam, https://www.cnbc.com/video/2022/05/16/bitcoin-ethereum-are-commodities-says-cftc-chair-rostin-behnam.html?&qsearchterm=cryptocurrency, May 16, 2022. 最後瀏覽日:2022年12月26日)
3.CNBC, There are gaps in crypto regulation that need to be filled, says CFTC Chair Rostin Behnam, https://www.cnbc.com/video/2022/09/28/there-are-gaps-in-crypto-regulation-that-need-to-be-filled-says-cftc-chair-rostin-behnam.html, September 28, 2022.
4.Coin Telegraph, China Ban on ICO is Temporary, Licensing to be Introduced: Official (September 2017) available at https://cointelegraph.com/news/china-ban-on-ico-is-temporary-licensing-to-be-introduced-official.
5.ethereum.org, https://ethereum.org/
6.Securities and Futures Ordinance (HK) Sch 5 Pt 1.
7.The Wall Street Journal, Ether’s New ‘Staking’ Model Could Draw SEC Attention, https://www.wsj.com/articles/ethers-new-staking-model-could-draw-sec-attention-11663266224, September 15, 2022.
(四) 主管機關說明或指引
1.U.S. Securities and Exchange Commission, Sample Letter to Companies Regarding Recent Developments in Crypto Asset Markets, December 8, 2022.
2.Korean Financial Services Authority (FSC), Joint TF for Virtual Currency-Related Institutions, September, 2017.
3.Monetary Authority of Singapore (MAS), MAS clarifies regulatory position on the offer of digital tokens in Singapore, August, 2017.
4.Thailand Securities and Exchange Commission (SEC), SEC Thailand’s Viewpoint on ICOs, September, 2017.
(五) 草案
1.European Parliament, Proposal for a Regulation of the European Parliament and of the Council on Markets in Crypto-assets and Amending Directive (EU), October 5, 2022.
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