Open Review of Management, Banking and Finance

«They say things are happening at the border, but nobody knows which border» (Mark Strand)

Public support to undertakings for environmental protection and for new technologies

by Lorenzo Rodio Nico* and Andrea Signorino Barbat**  ABSTRACT: The paper scrutinizes the evolving role of the state in reshaping economic paradigms to harmonize with environmental preservation, concurrently reigniting economic vigor, … Continue reading

20/12/2023

Alternative finance: crowdfunding and the challenges for regulators

by Claudia Milli*, Federico Riganti** and Teresa Rodríguez de las Heras Ballell*** ABSTRACT: The purpose of this research is toanalyse the characteristic and typologies of a specific type of Alternative … Continue reading

18/12/2023

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

11/12/2023

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

14/10/2023

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

04/09/2023

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

21/06/2023