# Source Bibliography

Accessed 13 July 2026 unless otherwise stated. Primary sources are listed first.

## KashCash / SafeCash — primary

1. KashCash home — https://www.kashcash.co.il/
2. About KashCash — https://www.kashcash.co.il/about
3. Consumer terms — https://www.kashcash.co.il/terms
4. Privacy policy — https://www.kashcash.co.il/privacy-policy
5. Regulations/promotions index — https://www.kashcash.co.il/regulations
6. Consumer FAQ — https://www.kashcash.co.il/faq
7. How it works — https://www.kashcash.co.il/how-it-works
8. Business product — https://www.kashcash.co.il/business
9. Small-business product — https://www.kashcash.co.il/small-business
10. Business FAQ — https://www.kashcash.co.il/faq-bussines
11. Merchant directory — https://www.kashcash.co.il/shops
12. Google Play consumer app — https://play.google.com/store/apps/details?id=com.safecashapps
13. Apple App Store consumer app — https://apps.apple.com/us/app/id1673715279
14. Apple developer page — https://apps.apple.com/il/developer/safecash-applications/id1673359191
15. Israeli corporate registry/GuideStar entry — https://www.guidestar.org.il/organization/516016045
16. Israeli company extract mirror — https://rasham.guideline.co.il/Companies/PrintoutDetails?companyId=516016045
17. Bank of Israel conference release naming Prof. Dudi Gershon, Founder/Chairman/CEO — https://kamakama.gov.il/en/communication-and-publications/press-releases/04-11-25-aen/
18. EasyCard–KashCash merchant integration — https://www.e-c.co.il/kashcash/

## eToro / Bit2C — primary

19. Bit2C announcement of joining eToro group, licence 72080 — https://bit2c.co.il/Bitcoin/watch/650
20. eToro regulation and licences — https://www.etoro.com/customer-service/regulation-license/
21. eToro US state licences and disclosures — https://www.etoro.com/en-us/customer-service/state-disclosures/
22. eToro privacy policy, including eToro Money operating model and partners — https://www.etoro.com/customer-service/privacy/
23. eToro Money debit card — https://www.etoro.com/money/debit-card/
24. eToro terms and product agreements — https://www.etoro.com/customer-service/terms-conditions/
25. eToro US wallet guide — https://www.etoro.com/en-us/crypto/coin-transfer/
26. eToro acquisition of Zengo — https://investors.etoro.com/node/8376/pdf

## Israel regulators — primary

27. Israel Payment Services and Payment Initiation Regulation Law (updated text) — https://www.new.isa.gov.il/images/Fittings/isa/asset_library_pic/al_lobby/al_lobby-628ce07f9490d/hasdara300325.pdf
28. Bank of Israel open banking overview — https://www.boi.org.il/roles/supervisionregulation/bank-sup/open-banking/
29. Bank of Israel open banking regulation — https://www.boi.org.il/roles/supervisionregulation/bank-sup/open-banking_regulation/
30. Bank of Israel access guide for payment systems — https://www.boi.org.il/en/economic-roles/supervision-and-regulation/payment-systems-oversight/access-to-payment-systems/access-guide/
31. AML order overview for financial-asset service providers including virtual currency — https://www.gov.il/BlobFolder/news/aml-msb-order-14112021/he/legal-docs_orders_brochure_aml_msb.pdf
32. Israel Tax Authority crypto reporting/payment procedure — https://www.gov.il/he/service/reporting-cryptocurrency-activity

## United States regulators — primary

33. FinCEN MSB registration — https://www.fincen.gov/resources/money-services-business-msb-registration
34. FinCEN banking services to MSBs / BSA controls — https://www.fincen.gov/resources/statutes-regulations/guidance/interagency-interpretive-guidance-providing-banking
35. CFPB Regulation E — https://www.consumerfinance.gov/rules-policy/regulations/1005/
36. CFPB prepaid accounts rule — https://www.consumerfinance.gov/rules-policy/final-rules/prepaid-accounts-under-electronic-fund-transfer-act-regulation-e-and-truth-lending-act-regulation-z/
37. CFPB EFT FAQs including P2P/mobile payments — https://www.consumerfinance.gov/compliance/compliance-resources/deposit-accounts-resources/electronic-fund-transfers/electronic-fund-transfers-faqs/
38. OFAC virtual currency sanctions guidance — https://ofac.treasury.gov/system/files/126/virtual_currency_guidance_brochure.pdf
39. IRS Form 1099-DA instructions (2026) — https://www.irs.gov/instructions/i1099da
40. IRS digital asset FAQs — https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-digital-asset-transactions

## Europe / EEA regulators — primary

41. European Commission payment-services overview — https://finance.ec.europa.eu/consumer-finance-and-payments/payment-services/payment-services_en
42. European Commission financial-services legislation index — https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/overview-financial-services-legislation_en
43. MiCA Regulation (EU) 2023/1114 — https://eur-lex.europa.eu/eli/reg/2023/1114/oj
44. EU Transfer of Funds Regulation 2023/1113 — https://eur-lex.europa.eu/eli/reg/2023/1113/oj
45. EDPB controller/processor guide — https://www.edpb.europa.eu/sme/learn-the-basics/data-controller-or-data-processor_en

## Supporting independent sources

46. CTech profile/interview with Dudi Gershon and wallet operating description — https://www.calcalistech.com/ctechnews/article/evy9yjtxw
47. Walla launch coverage — https://tech.walla.co.il/item/3696901
48. IVC company profile — https://www.ivc-online.com/Google-Card?ID=6432e1e0-c007-f011-b818-00505695cd29&type=1
49. Moovit/KashCash promotion terms (partnership evidence) — https://moovit.com/legal/kashkash-terms-dec-25/

## Evidence caveats

- No public KashCash API documentation, SDK, webhook reference or sandbox was found after targeted searches of the official domain and public web.
- User, point-of-sale and retail-chain figures are KashCash marketing claims and must be verified against transaction-level cohorts.
- Licence scope, transition into Israel’s newer payment-services regime, and change-of-control implications require direct regulator/counsel confirmation.