Abstract: The author examines the features of the legal regulation of the trade secret regime in corporate conflicts between participants of business entities (limited liability companies, joint-stock companies). A study of the legal regulation of the Russian Federation, in terms of the legal regulation of the trade secret regime, has been conducted, and the judicial practice of applying the trade secret regime has been analyzed. Scientific works in the field of legal regulation of the trade secret regime in the Russian Federation, the countries of the Commonwealth of Independent States and the United States of America are also analyzed.
As a result of the research, the author highlights a gap in the legal regulation of the trade secret regime in corporate conflicts. The problem is that despite the existence of a system of legal regulation of the trade secret regime, the share of trade secret leaks continues to grow. Previously, no research has been conducted in the field of legal regulation of the trade secret regime in the presence of corporate conflicts. Public relations arising in connection with the application of the commercial secret regime are regulated by the Law on Commercial Secrets, certain issues are explained in the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01/18/2011 No. 144 "On some issues of the practice of arbitration courts considering disputes on the provision of information to participants in business companies", while the share of leaks of commercial secrets is constantly growing. In this regard, it is necessary to identify ways to improve legal regulation in the field of legal regulation of the trade secret regime in corporate conflicts. To investigate the legal regulation of the Russian Federation, judicial practice, scientific work and identify problems of legal regulation of the trade secret regime in corporate conflicts between participants of business entities (limited liability companies, joint-stock companies).

Abstract: The author discusses the features of the legal regulation of taxation of transactions of individuals with digital financial assets of the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital financial assets in the Russian Federation, when comparing the concept of digital financial assets and tokens. Public relations arising in connection with the turnover of digital financial assets are regulated by the CFA Law, while neither legislation nor law enforcement practice has determined whether the provisions of the CFA Law apply to relations regarding objects corresponding to the characteristics of digital financial assets, but issued in violation of the CFA Law. In this connection, it is necessary to determine whether the norms of the Tax Code of the Russian Federation apply to relations with tokens (digital financial assets) that were issued before the adoption of the CFA Law.
The problem is that there is currently no explanation regarding the applicability of the CFA Law to the relations that arise regarding digital financial assets (tokens) that were issued before the CFA Law came into force. Goal of the study was to investigate the experience of foreign legislation and law enforcement practice of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital financial assets.

Abstract: The author discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of Malta and the Russian Federation.
A study of legal regulation and a study of the positions of legal scholars of the Republic of Malta, in terms of regulating the turnover of cryptocurrencies, as well as the experience of legal regulation of the turnover of cryptocurrencies in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of Malta.
Public relations arising in connection with the turnover of cryptocurrencies are not fully regulated in any country of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of Malta.
The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. The goal of the study is to investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of Malta and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation. Previously, comparative legal research in this area has not been conducted.

Abstract: The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights.
The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.

Abstract: The author discusses the features of the legal regulation of tax benefits in the taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights.
It is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights, in particular, tax benefits are not established when calculating the tax base of income on transactions with digital rights.
The goal of the study is to investigate the experience of foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Previously, research in the field of legal regulation of taxation of income of individuals on transactions with digital rights has not been conducted.

Abstract: The article discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of India and the Russian Federation.
A study of legal regulation and a study of the positions of legal scholars of the Republic of India, in terms of regulating the turnover of cryptocurrencies, as well as the experience of regulatory regulation of the turnover of cryptocurrencies in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of India. Public relations arising in connection with the turnover of cryptocurrencies are not regulated in any country of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of India. The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. To investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of India and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation. Previously, comparative legal research in this area has not been conducted.