دراوی کریپتۆ؛ ئامرازی دارایی نوێی ئازادکراو، ئایا پێویستە ڕێکبخرێت

Reports

Cryptocurrencies. Bank of Russia. (2022): Trends, Risks, and Regulation. Consultant Paper.

Europol, 2021. Cryptocurrencies. Tracing the Evolution of Criminal Finances, Report.

International Monetary Fund, (2018). International Corporate Tax Avoidance: A Review of the Channels, Effect Sizes, and Blind Spots. Working Paper of Fiscal Affairs Department.

International Monetary Fund Staff, (2016). Discussion Note. “Virtual Currencies and Beyond: Initial

Levin, R.B., Tran.T., Kilisanly, M. (2022). Cryptoassets & Blockchain, Switzerland. Consulting Paper.

Massad, T.G. (2019). It’s Time to Strengthen the Regulation of Crypto-Assets.

Nasdaq. (2022). Cryptocurrency Regulation Summary, 2022 Edition.

PwC. (2022). Global Crypto Regulation Report 2023, 19.

Considerations.

US Department of Justice. (2020). Cryptocurrency Enforcement Framework, the Report of Attorney General’s Ceber Digital Task Force.

Schinasi, G. J., (2004). Defining Financial Stability. International Monetary Fund Working Paper, WP/04/187.

Research

Anzola, A. and Santos, M. O. T., (2022). The Regulation of Money Laundering and Corporate Criminal Responsibility in Spain: compliance as a key for Virtual Asset Service Providers.

Auer, R. and Claessens, S. (2022). Cryptocurrency Market Resctions to Regulatory News. CESifo Working Papers.

Andoni, M., Robu, V., Flynn, D., Abram, S., Geach, D., Jenkins, D. & Peacock, A. (2019). Blockchain Technology in the Energy Sector: A Systematic Review of Challenges and Opportunities. Renewable and Sustainable Energy Reviews, 100, 143-174.

Aquilina, M., Frost, J., Schrimpf, A. (2023). Addressing the Risks in Crypto: Lying out the Options. BIS Bulletin, No. 66.

Bratspies, R.M. (2018). Cryptocurrency and the Myth of the Trustless Transaction, Michigan Technology Law Review, Vol 25, I1.

Bolotaeva, O.S., Stepanova, A.A., Alekseeva, S.S. (2019). The Legal Nature of Cryptocurrency. International Science and Technology Conference, Earth and Environmental Science, 272 (2019) 032166.

Baron, J., O’mahony, A., Manheim, D., Schwarz, C.D. (2015). National Security Implications of Virtual Currency. Examining the Potential for Non-state Actor Deployment.

Caferra, R., Tedeschi, G., Morone. A. (2021). Bitcoin: Bubble that Bursts or Gold that Glitters? Elsevier Journal, Economic Letters (205) 2021.

David, F and Abreu, R., (2013). Tax Evasion. Encyclopedia of Corporate Social Responsibility, Springer.

Dewey, J. (2019). Global Legal Insights – Blockchain & Cryptocurrency Regulation. First edition, Global Legal Group Ltd., London, 2019.

Gitlitz, M. A. and Buerstetta, G.E. (2019). An Introduction to Virtual Currency Money Transmission Regulation. Global Legal Insights.

Geuder, J Kinateder, H., Wagner, N.F. (2018): Cryptocurrencies as Financial Bubbles: the Case of Bitcoin. Finance Research Letters.

Dewey, J. (2019). Blockchain & Cryptocurrency Regulation. Global Legal Insights, 1st edition.

Kien-Meng, M. (2014). Coining Bitcoin’s “Legal-Bits: Examining the Regulatory Framework for Bitcoin and Virtual Currencies. Harvard Journal of Law & Technology Volume 27, Number 2 Spring 2014.

Kaplanov, N. (2012). Nerdy Money: Bitcoin, the Private Digital Currency, and the Case against its Regulation. Available on: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2115203.

Ligot, S., Sotiropoulou, A. (2019). Legal Challenges of Cryptocurrencies: isn’t It Time to Regulate the Intermediaies? European Company and Financial Law Review. Research Gate Journal, October 2019.

Makarov, I and Schoar, A. (2022). Cryptocurrencies and Decentralized Finance (DeFi). Banking International Settlement, Working Papers, Monetary and Economic Department.

McGee, R. W., HO, S. S. M., Li, A. S. Y., (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hog Kong vs The United States.

Morton, T. (2020). The Future of Cryptocurrency: An Unregulated Instrument in an Increasingly Regulated Global Economy, Loyola University Chicago International Law Review, Vol 16, I 1.

Michelle, A. G & Grant, Buerstetta. (2019). An Introduction to Virtual Currency Money Transmission Regulation. 1st edition.

Michelle, A. G & Grant, Buerstetta. (2019). An Introduction to Virtual Currency Money Transmission Regulation. 1st edition.

Michael, G.J. (2013). Anarchy and Property Rights in the Virtual World: How Disruptive Technologies Undermine the State and Ensure that the Virtual World Remains a Wild West.

Nakamoto, S. (2008). Bicoin. A Peer-to-Peer Electronic Cash System, white paper.

Sandel, M.J. (2012). What Money Can’t Buy? The Moral Limits of Market.

Therese, K-N. (2019). The Use of Cryptocurrrency within International Investment Law. Course for final thesis for law program.

Trautman, L., (2014). Virtual Currencies; Bitcoin & What Now After Liberty Reserve, Silk Road, and MT.GOX? Richmond Journal of Law& Technology, Vxx, Issue 4.

Urquhart, A. (2018). What Causes the Attention of Bitcoin? Elsevier Journal, Economic Letters. Volume 166, May 2018.

Xia, M. (2021). In Search of the Perfect Coin: China’s Approach towards Cryptocurrency and Its Own Central Bank Digital Currency. Banking & Law Review 36.3.

Sullivan, K., (2015). Anti-Money Laundering in a Nutshell: Awareness and Compliance for Financial Personnel and Business Managers. A press. Book

Arabic Researches

الموسوي نهى خالد عيسى، الشمري, إسراء خضيرمظلوم (٢٠١٤). النظامالقانوني للنقود الالكترونية، مجلة جامعة بابل، العلوم الانسانية، المجلد ٢٢, العدد٢.

د.عبد, عمار عبد حافظ ((٢٠١٩). أحكام التعامل بالعملات لالكترونية, البيتكوين ومثيلاتها: دراسة مقارنة بين الفقه الإسلامي والقوانين الدولية. مجلة الجامعة العراقية, العدد 44, الجزء 3.

زهري,محمد عبد الفتاح, السعيد ,محمد أحمد (٢٠٢١). أثر عوامل الثقة الإلكترونية للبيتكوين على المعاملات الفندقية كآلية للتحول الرقمي في مصر، مجلة اتحاد الجامعات العربية للسياحة والضيافة، (JAAUTH (كلية السياحة والفنادق ،جامعةقناة السويس، المجلد ٢٠ ,العدد ٤.

البنك المركزي الاردني (٢٠٢٠). العملات المشفرة. دائرة الإشراف والرقابة على نظام المدفوعات الوطني.

مخاطر وتداعيات العملات المشفرة على القطاع المالي (٢٠١٩). أمانة مجلس محافظي المصارف المركزية ومؤسسات النقد العربية, فريق عمل الاستقرار المالي في الدول العربية.

زعين, محمد جمال و محمد, عبدالباسط جاسم (٢٠٢٠). العملة الافتراضية (بيتكوين) تكييفها القانوني وحكم التعامل بها. مجلة العلوم القانونية, العدد الثاني, ٢٠٢٠.

Links

Abrams, A. (2022). AML Cryptocurrency Regulations Around the World. Retrieved from: https://sumsub.com/blog/aml-cryptocurrency-regulations-around-the-world/. Accessed on 19.06.2023.

Alex, W., (2018). Pragmatic Decentralization: How IDEX will approach Industry Regulation. Retrievedfrom:https://medium.com/idex/pragmatic-decentralization-how-idex-will-approach-industry-regulations-8b109212128a. Accessed on 21.05.2023.

https://www.finews.asia/finance/29603-facebook-crypto-libra-s-reserve-basket-likely-to-exclude-yuan.

Baer, K., de Mooij, R., Hebous, Sh., Keen, M., (2023). Crypto Poses Significant Tax Problems—and They Could Get Worse. Retrieved from: https://www.imf.org/en/Blogs/Articles/2023/07/05/crypto-poses-significant-tax-problems-and-they-could-get-worse. Accessed on: 05.08.2023.

Crypto Myths – Debunked! Part 3: The Myth of Crypto Being Used For Tax Evasion. Retrieved from: https://www.binance.com/en/blog/community/crypto-myths--debunked-part-3-the-myth-of-crypto-being-used-for-tax-evasion-7056861026076436097. Accessed on 05.08.2023.

Christopher, M. (2023). Central-Bank Digital Currencies Are Coming—Whether Countries Are Ready or Not. Retrieved from: https://www.wsj.com/articles/digital-currencies-banking-system-11673625716. Accessed on 13.05.2023.

Crypto money laundering rises 30%. (2022). Retrieved from: Crypto money laundering rises 30%, report finds - BBC News. Accessed on 20.05.2023.

Crypto Money Laundering: Four Exchange Deposit Addresses Received Over $1 Billion in Illicit Funds in 2022. Retrieved from: Crypto Money Laundering: Four Exchange Deposit Addresses Received Over $1 Billion in Illicit Funds in 2022 - Chainalysis. Accessed on 20.05.2023.

Ceccetti, S & Schoenholts, K., (2022). Let Crypto Burn. Retrieved from: https://www.ft.com/content/ac058ede-80cb-4aa6-8394-941443eec7e3. Accessed on 26.05.2023.

Gertrude, Ch.D., (2022). Crypto money laundering rises 30% in 202. Retrieved from: https://www.reuters.com/technology/crypto-money-laundering-rises-30-2021-chainalysis-2022-01-26/. Accessed on 19.05.2023.

Greg, L., (2021). Cryptocurrency poses a significant risk of tax evasion. Retrieved from:https://www.cnbc.com/2021/05/31/cryptocurrency-poses-a-significant-risk-of-tax-evasion.html. Accessed on 21.05.2025.

Laura, D., (2021). IRS may seize crypto valued at billions of dollars in 2022, according to official. Retrieved from: The IRS could seize billions of dollars of cryptocurrency in 2022 | Fortune. Accessed on 21.05.2023.

London Mosque Accepts Bitcoin during Holy Month. Retrieved from: https://www.arabnews.com/node/1311281/jserrors/aggregate#:~:text=A%20mosque%20in%20Britain's%20capital,conversion%20fees%2C%20mosque%20leaders%20said. Accessed on 26.05.2023.

Monetary Authority of Singapore (2019). Project Ubin: Central Bank Digital Money using Distributed Ledger Technology. Retrieved from: www.mas.gov.sg/schemes-and-initiatives/Project-Ubin. Accessed on 22.05.2023.

Office of Public Affairs. (2016). Liberty Reserve Founder Sentenced to 20 Years for Laundering Hundreds of Millions of Dollars, U.S. Department of Justice. Retrieved from: Liberty Reserve Founder Sentenced to 20 Years For Laundering Hundreds of Millions of Dollars | OPA | Department of Justice. Accessed on 24.05.2023.

Di Salvo, M., (2019). Why are Venezuelans seeking refuge in crypto-currencies? Retrieved from: https://www.bbc.com/news/business-47553048. Accessed on 28.05.2023.

Office of the New York Attorney General. (2018). Virtual Markets Integrity Initiative Report. Retrieved from: Virtual Markets Integrity Initiative Report (ny.gov). Accessed on 15.5.2023.

Shiller, R.J. (2014). In Search of a Stable Electronic Currency. Retrieved from: https://insights.som.yale.edu/insights/in-search-of-stable-electronic-currency. Accessed on 27.05.2023.

Steven, Z., (2019). Facebook Libra will be made up of U.S. dollar, Euro, Yen, Pound, and Singapore dollar. Retrieved from: Facebook Libra will be made up of U.S. dollar, euro, yen, pound, and Singapore dollar (yahoo.com). Accessed on 22.05.203.

There are Risks but also Big Potential Benefits from Digital Payments. Article from the Economist Magazine. Retrieved from: https://www.economist.com/special-report/2023/05/15/there-are-risks-but-also-big-potential-benefits-from-digital-payments. Accessed on 16.05.2023.

https://finance.yahoo.com/news/facebook-sees-libra-tied-dollar-223851348.html. Accessed on 22.05.2023.

Wanjiku, S.M., (2022). Wei Dai-What Is His Influence in the Crypto Sector? Retrieved from: https://crypto.news/wei-dai-what-is-his-influence-in-the-crypto-sector/. Accessed on 13.05.2023.

https://cbi.iq/news/view/1977. Accessed on 26.05.2023.

https://www.bbc.com/arabic/business-63234456. Accessed on 26.05.2023.

FSB warns of emerging risks from crypto-assets to global financial stability, (2022). Retrieved from: https://www.fsb.org/2022/02/fsb-warns-of-emerging-risks-from-crypto-assets-to-global-financial-stability/. Accessed on 02.08.2023.

https://www.worldbank.org/en/publication/gfdr/gfdr-2016/background/financial-stability. Accessed on: 03.08.2023.

Iran Uses Crypto Mining to Lessen Impact of Sanctions. Retrieved from: https://www.reuters.com/technology/iran-uses-crypto-mining-lessen-impact-sanctions-study-finds-2021-05-21/. Accessed on 24.05.2023.

Live Updates: Ukraine Government Turns to Crypto to Crowdfund Millions of Dollars, (2022). Retrieved from: https://www.elliptic.co/blog/live-updates-millions-in-crypto-crowdfunded-for-the-ukrainian-military. Accessed on 27.05.2023.