Open Review of Management, Banking and Finance

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

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

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

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

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
Metaverse. Economic entropy and market regulation processes

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 →

02/05/2023
All stakeholders are equal, but shareholders are more equal than others

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 →

20/02/2023
Artificial Intelligence and Governance of and in The Boards of Directors of Banks: an Italian Perspective

Artificial Intelligence and Governance of and in The Boards of Directors of Banks: an Italian Perspective

by Giuseppe Desiderio*  ABSTRACT: The essay, after some introductory references on the phenomenon of artificial intelligence and machine learning, examines the reasons for the spread of AI applications not only by … Continue reading →

15/12/2022

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