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Taxation of Digital Financial Assets
2019The modern digital world is developing very quickly. New technologies, new forms of cooperation, and, therefore, new forms of payments are developed. In the conditions of quick increase of popularity and distribution of Blockchain, legal regulation of cryptocurrencies is nonsense and an attempt to catch up with progress, which overtakes the development
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Digital Financial Assets in the Modern Economy
Экономика и управление: научно-практический журнал, 2021В 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.
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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 ...
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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 ...
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DIGITAL FINANCIAL ASSETS IN BANKRUPTCY
Bulletin of Chelyabinsk State University Series LawThe development of society, the expansion of economic ties and the emergence of new financial technologies and tools entail the need for their legislative regulation. A significant breakthrough in the field of digital technologies in recent years has led to the emergence of a new type of property (financial) assets - digital financial assets.
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Categorizing digital assets into digital financial and non-financial ones
Finance and CreditSubject. This article deals with the issues related to digital assets. Objectives. The article aims to classify digital assets into financial and non-financial ones based on their essence. Methods. For the study, I used analysis, classification, and the inductive approach. Results. The article offers an original classification of digital assets.
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DIGITAL FINANCIAL ASSETS AS A NEW TYPE OF DIGITAL RIGHTS
Ex jure, 2021Abstract: 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 ...
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Addressing the Question of Seizing Digital Financial Assets, Digital Currency
Siberian Criminal Process and Criminalistic Readings, 2022Digital financial assets, digital currency have become a part of our lives. They were legalized by the Federal Law of July, 31 2020 № 259-ФЗ “On Digital Financial Assets, Digital Currency and the Introduction of Amendments to Some Legislative Acts of the Russian Federation”.
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The Financial Digital Assets Frontier
The chapter explores the cutting-edge developments and transformative potential of financial digital assets. It examines the technological foundations, such as blockchain and distributed ledger technology, that enable these assets to function in a decentralized, transparent, and secure manner.openaire +1 more source
Introduction to Financial Digital Assets
The chapter provides a comprehensive overview of the evolving landscape of digital assets, setting the stage for a deeper exploration of their impact on the financial industry. This chapter begins by defining digital assets, encompassing cryptocurrencies like Bitcoin and Ethereum, tokenized securities, and non-fungible tokens (NFTs). It delves into theopenaire +1 more source
A Digital Financial Asset as a Digital Security
Civil lawThe article analyzes legal nature and essence of a digital financial asset according legislation of CIS member-states. Digital financial asset is qualified as new (digital) fixing method of civil rights. Author offers definition of digital financial asset, notes similarities and differences from security.
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