"In From Hoodies to Suits: Innovating Digital Assets from Traditional Finance, digital assets expert Annelise Osborne bridges the gap between the "hoodies" and the "suits" to shift the focus from money and payments to investments and regulations. A finance executive with more than two decades of...

This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of...

We quantify the extent of crypto tax noncompliance and evasion, and assess the efficacy of alternative tax enforcement interventions. The context of the study is Norway. This context allows us to address key measurement challenges by combining de-anonymized crypto trading data with individual...

Die Arbeit behandelt insolvenzrechtliche Fragestellungen im Zusammenhang mit der Verwertung von Non-Fungible Tokens (NFTs). NFTs sind einzigartige, nicht austauschbare Token, welche auf Blockchains wie Ethereum oder Solana aufgesetzt sind. Sie können entweder intrinsische Token ohne Inhalt sein...