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CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET
Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, 2021Objective. 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
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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
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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
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Taxation Issues for Digital Financial Assets
Social Science Computer Review, 2021The 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
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The Financial Digital Assets Frontier
2022The 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,
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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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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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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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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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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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