Lighthouse
Appendices · Appendix G

Comparative Jurisdiction Tables

Lighthouse on Digital Assets · ¶ G01 to ¶ G90 · 10 sections

G01

Introduction

Purpose of the tables. This appendix collects in one place the comparisons that the chapters draw between jurisdictions and regimes. Each table restates facts established in the chapter cited beneath it. The tables add no new law, and a reader who relies on a cell should read the chapter paragraph cited for it, where the authority and its qualifications are set out.

Currency and qualifiers. The tables state the law as of November 2026. Where a chapter took a point from a published report or summary because the primary text could not be examined, the cell carries the words "as reported" or the table note says so. Those points should be confirmed against the primary source before they are relied on.

Arrangement. Tables G-1 to G-4 concern private law: characterization, choice of law and Article 12. Tables G-5 to G-12 concern trusts, foundations and DAO wrappers. Tables G-13 to G-15 concern insolvency and reporting. Tables G-16 to G-20 concern anti-money-laundering rules and the regulatory regimes.

End of the free overview

The rest of Appendix G is for subscribers.

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The sections that follow

  1. G10 Characterization of Digital Assets as Property
  2. G20 Governing Law and Situs
  3. G30 Article 12 Enactment
  4. G40 Directed Trusts and Diversification Relief
  5. G50 Self-Settled and Offshore Trusts
  6. G60 Foundations, Purpose Trusts and DAO Wrappers
  7. G70 Customer Assets in Major Insolvencies
  8. G80 Tax and Information Reporting
  9. G90 Anti-Money-Laundering Rules and the Regulatory Regimes

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