Annotation

The article is devoted to the analysis of legal regulation of the creation and operation of non-public joint-stock companies with digital shares. The decision to create a joint-stock company with digital shares is made at the stage of its establishment, in the future it is impossible to change the chosen form of shares, as well as to transfer them to another form. The purchase and sale of shares is carried out through a smart contract. It is noted that such features as the form of issue of shares in the form of digital financial assets and their accounting in the information platform affect the rights and obligations of shareholders. The author states that corporate governance and shareholders' property rights can be implemented remotely through such a platform. The concept of a digital share is formulated, as well as the features of the legal nature of a business entity with digital shares.