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Regulacja ICO na Malcie w końcu weszła w życie

Choć ICO (Initial Coin Offering) jako sposób pozyskania kapitału zyskał ostatnio wielką popularność, jego przeprowadzenie w Polsce to dalej ogromne ryzyko prawne. Dlatego szukając właściwego kraju do uruchomienia swojego ICO należy wziąć pod uwagę wiele czynników. Należą do nich nie tylko przepisy prawa i regulacje obowiązujące w danym państwie, ale także jego reputacja, podatki, język urzędowy, a także kompetencje lokalnych pracowników.
Rzadko spotykamy się z sytuacją, kiedy przywódca jakiegoś kraju otwarcie pokazuje swoje poparcie i podziw dla kryptowalut. Premier Malty, Joseph Muscat w swoim wystąpieniu w maju 2017 roku wyraźnie powiedział, że kryptowaluty staną się „przyszłymi pieniędzmi”. Premier Muscat w swoim wystąpieniu zapytał swoją publiczność: „Czy ktokolwiek z was kiedykolwiek pomyślał o tym, co daje papierowym pieniądzom swoją wartość, skoro to w końcu tylko kawałki papieru? Dzieje się tak, ponieważ społeczeństwo nadaje mu wartość. Teraz niektórzy ludzie, którzy moim zdaniem są geniuszami, argumentują, że wartość można w podobny sposób przypisać wirtualnym walutom.
Przy takim podejściu władz publicznych trudno się dziwić, że wielkie firmy z branży crypto przenoszą swoje działalności na Maltę. Malta jest pierwszym krajem na świecie, który od 01.10.2018 wprowadził przejrzyste ramy prawne regulujące ICO, tokeny i kryptowaluty. Uchwalone 4 lipca 2018 zostały 3 kluczowe ustawy, w tym Virtual Financial Assets Act (VFA Act) tworząca prawne ramy dla ICO.
Co ciekawe, opracowywane są plany dotyczące ustanowienia nowego organu nadzoru, który miałby za zadanie wyłącznie przegląd ICO na Malcie, co miałoby zapewnić  eliminację nieuczciwych ICO. Oczywistym jest, że celem takiego regulatora jest po prostu promowanie Malty jako sprawiedliwej  i przejrzystej jurysdykcji ICO. Można bezsprzecznie powiedzieć, że Malta zawsze była na czele technologii i innowacji, jest ona pozytywnie nastawiona do kryptowalut i całkowicie otwarta na rozwój w tej dziedzinie. Co więcej, Malta ma również wielu profesjonalistów z dziedziny prawa cyfrowego i ekspertów finansowych, którzy mają kompletną wiedzę w tym zakresie. To tylko niektóre z czynników, które przyczyniają się do tego, że wyspa ta otwarta na sektor kryptograficzny. Malta jest również idealną jurysdykcją dla ICO z uwagi na fakt, że  jest krajem Unii Europejskiej, a banki, inwestorzy i inne instytucje finansowe nie zawsze chętnie podejmą się współpracy z firmami ICO zlokalizowanymi w jurysdykcjach offshore, jednocześnie tańszą niż np. Szwajcaria czy Liechtenstein.
Jednym z elementów, których nie można przeoczyć przy wyborze jurysdykcji są podatki, które niewątpliwie odgrywają ważną rolę w planowaniu strategicznym ICO.  Malta w kwestii podatkowej ma przewagę nad innymi jurysdykcjami: bardzo korzystny system podatkowy Malty oznacza, że nie zapłacisz tutaj podatku od zbycia tokenów w ramach ICO, a stopa opodatkowania osób prawnych tj. emitentów tokenów jest bardzo niska, ponieważ wynosi zaledwie 5 %.  Warto również wspomnieć o podatku od osób fizycznych. Także w tym zakresie Malta „góruje” nad innymi jurysdykcjami. Osoby na najwyższych stanowiskach obowiązane są płacić podatek w wysokości 15% swoich dochodów. Warto podkreślić, że dochody rezydentów uzyskane spoza terytorium Malty nie są w żaden sposób opodatkowane.
Autor: Kaja Żmijewska kaja.zmijewska(a)oniszczuk.com

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  448. درمان فوت فتیش
    مصرف دارو جهت درمان اختلال های فتیشیسم از جمله فوت فتیش از داروهایی استفاده می
    شود که سبب جلوگیری از تولید
    هورمون های جنسی( از همه مهمتر هورمون های تستوسترون و استروژن) می
    شود. در فوت فتیش ها این وسایل مربوط به پای فرد مورد نظر
    یا عکس از پای او است. جهت درمان اختلال های فتیشیسم از جمله
    فوت فتیش از داروهایی استفاده
    میگردد که سبب جلوگیری از تولید هورمون های
    جنسی( از همه مهمتر هورمون های تستوسترون
    و استروژن) می گردد. در بعضی فوت فتیش ها دیده شده است
    که با از دست دادن یکی از عزیزان چه به
    دلیل مرگ چه به علت دوری با یک یا چند
    وسیله شخص آغاز به لذت جویی می کند تا
    غم از دست دادن وی را از یاد ببرد.

    در فوت فتیش ها این وسایل مربوط به پای فرد مورد نظر
    یا عکس از پای او میباشد.
    این علاقه میتواند از شخصی به
    شخص دیگر نسبت به قسمت های گوناگون پا متفاوت باشد.

    ساده بخواهیم بگوییم هر چیزی
    می تواند به فتیش جنسی تبدیل شود.

    دارو درمانی که فرد به تشخیص روان پزشک داروی مناسب خود را دریافت می کند.
    فرد باید علائم و نشانه های این اختلالات را
    به طور منظم حداقل به مدت 6 ماه تجربه کند تا تشخیص داده شود که به اختلال پارافیلیک مبتلا است.
    این نوع گفتار درمانی، بر رابطه
    جنسی و سلامت جنسی بدون شرم و قضاوت تمرکز دارد.

    جلسات درمان توسط یک درمانگر جنسی یا سکس تراپیست معتبر هدایت می شود.
    زوج درمانی نیز یکی از روش هایی
    است که می تواند برای بهبود ارتباط
    بین زوجین و وارد کردن فتیش به عنوان بخشی از رابطه
    استفاده شود.
    در عوض، به دنبال فرصت هایی باشید که مثلاً هر دو در کنار یکدیگر استراحت
    می کنید یا مشغول خرید هستید.
    اشاره کنید که از مالیدن پاهای شریک تان یا از دیدن پاهای وی در بعضی کفش ها لذت می برید.
    روش های درمانی مختلفی برای فوت فتیش وجود دارد که
    از جمله آن می توان به مشاوره
    درمانی، دارو درمانی، هورمون درمانی و هیپنوتیزم درمانی
    اشاره کرد.
    به همین دلیل والدین می توانند در دوران
    کودکی نیز این اختلال را تشخیص دهند و هرچه سریع تر برای درمان آن به روانپزشک
    مراجعه نمایند. فراموش نکنید که واکنش های غیرطبیعی و پرخاشگرانه نه
    تنها به بهبود این اختلال کمک
    نمی کند، بلکه می تواند آن را شدیدتر نماید.
    به همین دلیل زمانی می توانیم این رفتار را نوعی اختلال جنسی بدانیم که فرد در
    طول شش ماه گذشته به شدت دچار این اختلال و
    اضطراب ناشی از آن شده باشد.
    بنابراین توجه داشته باشید که تمایل فرد
    به شیء خاصی در طول رابطه یا
    قسمتی از بدن همسر تنها به منظور لذتبخش
    نمودن رابطه است.
    اما از آنجایی که ضمیر ناخود آگاه انسان و خاطرات و اتفاقات و یادگیریهای
    گذشته در ایجاد و تقویت فتیشیسم نقش اساسی دارد .
    مثلا زمانی که فرد در حال استمنا کردن
    با شی یادگار خود است، او را در معرض تنبیه
    قرار می دهند. این تمیل شدید
    ،مختص پا و چیزهایی است که
    به پا مرتبط است نظیر جوراب و کفش.
    این آمارها و گزارش‌ها و مصاحبه‌ها آنچنان تکان‌دهنده است که شبکه رسانه‌ای بی‌ب‌ سی را وادار می‌کند تا در تفسیر آنها بگوید «اروپا
    دیگر بهشت زنان نیست». آنها دوست دارند پائین تر
    از پارتنرشان باشند و پائین تر از آن ها
    قرار بگیرند.
    بنابر این اصل اول این است گه افراد متعدد فیتیشهای متعددی را در خود
    ایجاد نموده اند. خصوصاً در فرهنگای پوشیده
    ای مانند ایران ساق پا در برخی افراد محرکی قوی استاما در فرهنگی دیگر کمتر .

    زیرا در ایران همه جوانان مذکر به ندرت در خیابان ساق پایی را مشاهده می کنند اما در
    اروپا وضع به دیگر گونه است.

    به همین دلیل است که عموما افرادی که مورد تجاوز قرار میگریند از طرز پوشش مناسبی
    برخوردار نیستند و یکی از دلایل توصیه مسئولین و
    نیروی انتظامی مبنی بر حفظ پوشش میتواند همین فاکتور باشد.
    اگر پا را به این دلیل که پایین ترین قسمت بدن می باشد یک عضو حقیر در نظر بگیریم،
    می توانیم تمایل به تحقیر در افراد مبتلا به فوت فتیش را تبیین کنیم.

    اختلال شیء پرستی شامل تمایل
    به انواع جوراب زنانه نیز می‌باشد.
    برخی از افـراد به جوراب زنـانه ساق بلـند و برخـی
    دیگر به جوراب شلواری علاقه دارند.
    امکان دارد افراد دارای اختلال فتیش به ویژگی‌هایی مانند رنگ یا ضخامت جوراب علاقه شدید داشته
    باشند. به طور کلی پوشیدن جوراب‌های متفاوت
    به همراه استفاده از انواع
    لباس برای برخی از افراد نوعی فتیش محسوب می‌شود.
    یکی از دلایل اصلی اختلال فتیش جنسی می تواند تجربه ای تحریک کننده با جسم بی جان
    در دوران کودکی فرد باشد.

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