Results 241 to 250 of about 389,577 (293)

Taxation Issues for Digital Financial Assets

Social Science Computer Review, 2021
The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax.
Viktor Shestak   +2 more
openaire   +1 more source

CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET

Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, 2021
Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of
K. S. Khavrova, T. V. Korenitsyna
openaire   +1 more source

Digital financial assets

Gostinichnoe delo (Hotel Business)
Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
openaire   +2 more sources

The Financial Digital Assets Frontier

2022
The COVID-19 pandemic has disrupted the value chains for all major business sectors, with a great impact on the way we interact, socialize, transact, and trust the systems that we use on a daily basis. The magnitude of this major health crisis imposed a new level of digitalization, to which everyone needed to adapt, with great costs in terms of social,
openaire   +1 more source

Digital Financial Assets in the Modern Economy

Экономика и управление: научно-практический журнал, 2021
В статье рассматриваются специфические характеристики и преимущества использования цифровых финансовых активов, раскрывается разница между операциями с традиционными и цифровыми активами, особенности налогообложения сделок с данными активами в отечественной экономике, а также понятие и специфика цифровой валюты в Российской Федерации.
openaire   +1 more source

Problems of Using Digital Financial Assets as Investments

Intelligent Systems Reference Library
Agnessa O Inshakova   +2 more
exaly   +2 more sources

ON DIGITAL FINANCIAL ASSETS

Economy and law
The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on ...
openaire   +1 more source

DIGITAL FINANCIAL ASSETS AS A NEW TYPE OF DIGITAL RIGHTS

Ex jure, 2021
Abstract: the article is devoted to a new type of digital rights – digital financial assets that have recently received a positive interpretation in the norms of Russian private law as a result of the adoption of Federal law No. 259-FZ of July 31, 2020 “On digital financial assets, digital currency and on amendments to certain legislative acts of the ...
openaire   +1 more source

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