Abstract

The object of the study of the article is the bankruptcy procedure. The subject of the study is digital currencies in the bankruptcy estate of the debtor. The purpose is to demonstrate the practical difficulties of including digital currencies in the bankruptcy estate. In view of the anonymity of the owners of digital currencies, it is extremely difficult to establish the presence of such assets in the debtor, as well as to identify the asset with a specific debtor. The author believes that these problems can and should be solved by creating a legal mechanism, the main idea of which will be the deanonymization of the owners of digital currencies.

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