| Title |
Problems of crypto-assets: concept, regulation for supervisory purposes, taxation / |
| Translation of Title |
Kripto turto problematika: sąvoka, reglamentavimas priežiūriniais tikslais, apmokestinimas. |
| Authors |
Smagurauskaitė, Agnė |
| Full Text |
|
| Pages |
50 |
| Keywords [eng] |
Crypto Assets, MiCA regulation, taxation of Crypto – Assets, supervisory. Kripto turtas, MiCA reglamentas, krypto turto apmokestinimas, priežiūr |
| Abstract [eng] |
The master thesis presents the key concepts of regulation of the Crypto – Assets, as well as the distinguished technological features and may differences of these assets. This thesis introduces the proposed European Union regulation MiCA, that not only will regulate the Crypto – Assets services providers but as will give clarity and certainty not only to the crypto investors but as well tax authorities. The lack of regulation creates problems not only for the supervisory authorities and Crypto - investors but as well to the tax authorities which have problems regarding the determination of taxable events, valuation, and taxation of crypto – assets transactions. The master thesis as well touches on the topics such as under and over-regulation of Crypto-Assets, covering the topics of investor protection, the and relationship between existing laws and regulation. |
| Dissertation Institution |
Vilniaus universitetas. |
| Type |
Master thesis |
| Language |
English |
| Publication date |
2022 |
