Artificial Intelligence and Liability Degree of Producers
by Marina Romano* and David García Guerrero** ABSTRACT: This study aims to provide an overview of the current situation, highlighting the main areas of debate and uncertainty. Scenarios are explored in … Continue reading
The global minimum tax as part of the international tax reform and the OECD’s Two-Pillar Model, including the integration of Pillar One into German tax law. Mechanism to Avoid Double Taxation and Implementation in German Law
by Filippo Luigi Giambrone * ABSTRACT: Within the framework of Pillar One of the OECD-BEPS 2.0 project, the international community of states is discussing a reallocation of taxing rights from production states … Continue reading
Electronic money and payment tokens between MICAR and PSD 3 proposal
by Vincenzo Troiano * ABSTRACT: Starting from an analysis of the evolution of the European e-money discipline, the essay examines the taxonomies introduced by the MICAR, comparing e-money and tokens that can … Continue reading
The regulation of NFTS: key legal considerations and potential challenges
by Mads Andenas * and Vincenzo Vietri ** ABSTRACT: The essay investigates the legal nature of non-fungible tokens (NFTs) considering that disagreement on the proper qualification of NFTs may result in … Continue reading
Metaverse. Economic entropy and market regulation processes
by C. Alessio Mauro* and Valerio Lemma** ABSTRACT: The essay investigates the metaverse considering its features and the need for a protection that goes beyond the safeguards set forth by the Consumer … Continue reading
All stakeholders are equal, but shareholders are more equal than others
by Andrea Sacco Ginevri* and Lorenzo Locci** ABSTRACT: In the context of the debate concerning the conflict between “shareholderism” and “stakeholderism”, this paper explains the reasons why, as of today, the corporate … Continue reading
Open Review of Management, Banking and Finance 
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