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European Papers, 2023 (Series Information) European Papers - A Journal on Law and Integration, 2023 8(2), 665-687 | Article | (Table of Contents) I. Introduction. – II. Regulating innovation in the digitalised age. – II.1. Impact of regulation on innovation. – II.2.
Nikita Divissenko
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Taxation of Crypto Assets in Lithuania and abroad: evaluations, proposals for improvement
Vilnius University Open Series, 2023 The article analyses national and foreign approaches to the legal regulation of ICO, STO and cryptocurrencies from a comparative perspective, examines the models of taxation of crypto assets in Lithuania and Japan, and pays special attention to the ...
Sandra Idkinaitė, Artūras Grumulaitis
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Conditional Heteroskedasticity in Crypto-Asset Returns [PDF]
SSRN Electronic Journal, 2017 This paper examines the time series properties of cryptocurrency assets, such as Bitcoin, using established econometric inference techniques, namely models of the GARCH family. The contribution of this study is twofold. I explore the time series properties of cryptocurrencies, a new type of financial asset on which there appears to be little or no ...
openaire +2 more sources
Proposal for a Comprehensive (Crypto) Asset Taxonomy [PDF]
2020 Crypto Valley Conference on Blockchain Technology (CVCBT), 2020 Developments in the distributed ledger technology have led to new types of assets with a broad range of purposes. Although some classification frameworks for common instruments from traditional finance and some for these new, so called cryptographic assets already exist and are used, a holistic approach to integrate both worlds is missing.
Thomas Ankenbrand +4 more
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Journal of Digital Technologies and Law, 2023 Objective: to assess the Russian legislation for its compliance with the international-legal approaches to shaping symmetrical regulation of crypto-assets and possibility to complement it with new internationallegal categories reflecting the in-depth ...
Ia. K. Iarutin, E. E. Gulyaeva
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The rationale behind cryptocurrency taxation and global trends [PDF]
Ekonomski PoglediThis conference paper examines the rationale behind taxing cryptocurrency operations and the current regulatory frameworks governing them. As the significance and value of crypto-assets rose and became a crucial potential investment, embraced by numerous
Taškar-Beloglavec Sabina +1 more
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Chaos Theory and Applications, 2022 Crypto assets succeeded in making their name known to large masses with Bitcoin, which emerged as a result of the creation of the first genesis block in 2008.
Fatma Yıldız Şenol +2 more
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Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets
Agribusiness, EarlyView.ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez +3 more
wiley +1 more source
Decentralised Finance (DeFi) — How Tokenisation is Changing the Financial Industry
Wirtschaftsdienst, 2021 Advances in distributed ledger technology are leading to a growing decentralisation of financial services (“decentralised finance”) that can be offered largely without intermediation by financial institutions.
Volker Brühl
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Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
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