Digital Assets And Cryptocurrencies In M&A: Legal Risks And Deal Structuring
- IJLLR Journal
- Sep 6
- 1 min read
Sanjana Sharma, Symbiosis Law School, Pune
Shambhavi, Symbiosis Law School, Pune
ABSTRACT
Digital assets, cryptocurrencies, tokens, and non-fungible tokens (NFTs), are increasingly involved in mergers and acquisitions (M&A), providing strategic benefits and new legal uncertainties. This study provides a critical assessment of these issues in the Indian context supported by comparison with the United States and the European Union. The study recommends a twin strategy: holistic regulatory redesign drawing on models such as the EU's MiCA, and innovative transactional solutions such as stablecoin-based payments, crypto-specific Material Adverse Change provisions, hybrid valuation techniques, and blockchain-enabled escrow arrangements. By combining traditional M&A principles with the emerging practices involving digital assets, the article argues that ensuring sustainable integration of digital assets in India requires integrated regulation, contractual innovation, and technology-enabled due diligence, balancing market innovation and legal certainty and protecting investor interests.
