PDF
ZENODO
Published
2025-02-21
Section
Articles
How to Cite
How to Cite
PRACTICE OF LEGAL REGULATION OF THE CRYPTOCURRENCY MARKET IN THE USA
Khikmatov Nemat Jurayevich
Independent researcher
Keywords: cryptocurrency, legal regulation of cryptocurrency turnover, USA
Abstract
The last decade has seen an increase in the circulation of cryptocurrencies around the world. Various legal orders are attempting to integrate these new digital assets into their legal field. The formation of a legal framework for the regulation of this sphere is also taking place in Russia. In this regard, the study of foreign experience is of certain interest, which would potentially allow to avoid some of the problems that other states have already faced in the framework of this work. In particular, the article considers the experience of the United States, where in recent years there has been an intensive development of the cryptocurrency market.
References
1. Сrypto-Currency Act of 2020: от 9 марта 2020 года/ Палата представителей США // Официальный интернет-портал правовой информации США: [сайт]. – URL: https://www.congress.gov/bill/116th-congress/housebill/6154/text?q=%7B%22search%22%3A%5B%22crypto-currency+act%22%5D%7D&r=1&s=2
2. Public law 91-507: от 26 октября 1970 года / Палата представителей США // Официальный интернетпортал правовой информации США: [сайт]. – URL: https://www.govinfo.gov/content/pkg/STATUTE84/pdf/STATUTE-84-Pg1114-2.pdf
3. Internal Revenue Service. Notice 2014-21, IRS Virtual Currency Guidance: Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply / Internal Revenue Service. – 25.03.2014. – URL: https://www.irs.gov/pub/irs-drop/n-14-21.pdf
4. Internal Revenue Code: от 22 октября 1086 года/ Сенат США // Официальный интернет-портал правовой информации США: [сайт]. – URL: https://www.irs.gov/privacy-disclosure/tax-code-regulations-andofficial-guidance
5. Public law 115-97: от 22 декабря 2017 года / Палата представителей США // Официальный интернетпортал правовой информации США. – URL: https://www.congress.gov/115/plaws/publ97/PLAW-115publ97.pdf
6. H-Y Chiu, I. (2021). Hegemony, self-regulation or responsive regulation: International regulation competition in crypto-finance. Currents: Journal of International Economic Law, 24(2), 3-28;
