Abstract
In the introductory part of the paper, the most important explanations about the concept and nature of digital assets are given, serving as a guide in understanding the titled topic. The subsequent sections focus on some of the challenging practical issues related to it: whether digital assets can be a contribution to a company, can dividend be paid to shareholders in the form of digital assets, and what are the key conditions that companies must meet in order to provide digital asset services. The last lines of the paper summarize the findings and contain observations on the legal and practical potential of digital assets in the context of companies’ business operations, both in current and the times to come. The research is conducted from the perspective of basic group of regulations of the Republic of Serbia, i.e. provisions that are most relevant for the analysis of the aforementioned questions.
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