Results 11 to 20 of about 4,928,095 (257)

Virtual assets and money laundering [PDF]

open access: yes, 2023
and keywords Virtual assets and money laundering The thesis takes as its task the analysis of the connection of two phenomena. One is money laundering, which is characterized by a high social danger, and the other is virtual assets, which represent an ...
Špás, Martin
core   +1 more source

Taxation of virtual assets [PDF]

open access: yes, 2021
У статті розглянуто законопроекти щодо регулювання оподаткування віртуальних активів в Україні. Значну увагу приділено новаціям в податковому законодавстві щодо можливостей оподаткування операцій з купівлі-продажу криптовалют.
Унинець–Ходаківська, Валентина Павлівна
core   +2 more sources

Taxation of Virtual Assets [PDF]

open access: yes, 2008
The development of vast social networks through Massively Multiplayer Online Role-Playing Games has created in-game communities in which virtual assets have real-world values. The question has thus arisen whether such virtual assets are legal subjects of
Wisniewski, Scott
core   +2 more sources

Research and Empirical Analysis of Optimal Virtual Currency Investment Portfolio Based on Markowitz Investment Model [PDF]

open access: yesSHS Web of Conferences
Virtual currency assets are an important component of the international investment market. This study applies the Markowitz theory model to the data of the four main virtual currency assets in the market, Bitcoin, Tether, Ethereum, and BNB, in the past ...
Li Tianyu
doaj   +1 more source

Virtual assets as an object of taxation [PDF]

open access: yes, 2023
Дослідження питання віртуальних активів як об‘єктів оподаткування. Розкрито поняття, зміст та види віртуальних активів. Порядок та механізм оподаткування віртуальних активів.Study of the issue of virtual assets as objects of taxation.
Khatniuk, Nataliia, Chernyak, Denis
core   +1 more source

Legal Status of Cryptocurrency Circulation in Iraq: Lessons from the United Arab Emirates and the United States

open access: yesHasanuddin Law Review, 2023
The philosophical emergence of cryptocurrencies is a consequence of the desire to get rid of the authorities’ control of the monetary system, which encouraged people to deal with it for investment or to facilitate the fulfilment of their financial ...
Ghassan Adhab Atiyah   +2 more
doaj   +1 more source

Formation of Money Supply, Taking into Account the Role of Virtual Assets [PDF]

open access: yesОблік і фінанси
The introduction of such tools as Initial Coin Offerings (ICO), Decentralized Finance (DeFi) platforms and smart contracts creates new opportunities for raising capital.
Serhii Zashchypas
doaj   +1 more source

Perception of Complex Emotional Body Language of a Virtual Character [PDF]

open access: yes, 2012
Virtual characters are a common phenomenon in serious game applications, and can enrich training environments for a range of different purposes. These characters can be used in games that have been developed to help people with learning difficulties ...
Bekris, Kostas   +5 more
core   +1 more source

Development of Virtual Assets and Its Applications at the International and Domestic Levels [PDF]

open access: yesОблік і фінанси
The gradual integration of virtual assets into the institutional environment is accompanied by new challenges, including the growing role of large financial intermediaries, the concentration of risks, and the need to create a comprehensive legal ...
Oleksandr Petruk, Serhii Zashchypas
doaj   +1 more source

Specifics of Cryptocurrencies from an Accounting, Tax and Financial View in a Globalized Environment [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: With the advancing entrance of digital technologies into all areas of private and business life in the past 10 years a new digital asset referred to as virtual currency or cryptocurrency had been invented.
Kucharova Ivana   +2 more
doaj   +1 more source

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