entity · derived

Substance over form

2 claims across 2 works, 2018–2025.

Derived node: assembled mechanically from the claims carrying substance-over-form. A roster, not an adjudicated definition.

Every claim under this term

3117224-029 2018 condition: The Canadian Securities Administrators apply a four-factor test to determine whether a cryptocurrency must be registered as a security.
5454054-029 2025 failure: BaFin applies substance over form, so transferable, tradable, or profit-oriented reward units risk classification as crypto-assets or financial instruments in Germany, potentially triggering licensing