Related papers: Tax Policy Handbook for Crypto Assets
In recent years decentralized currencies developed through Blockchains are increasingly becoming popular because of their transparent nature and absence of a central controlling authority. Though a lot of computation power, disk space, and…
Cryptocurrencies are considered relevant assets and they are currently used as an investment or to carry out transactions. However, specific characteristics commonly associated with the cryptocurrencies such as irreversibility,…
The possibilities of decentralization and immutability make blockchain probably one of the most breakthrough and promising technological innovations in recent years. This paper presents an overview, analysis, and classification of possible…
This paper describes how Distributed Ledger Technologies can be used to design a class of cyber-physical systems, as well as to enforce social contracts and to orchestrate the behaviour of agents trying to access a shared resource. The…
The energy consumption and related carbon emissions of cryptocurrencies such as Bitcoin are subject to extensive discussion in public, academia, and industry. As cryptocurrencies continue their journey into mainstream finance, incentives to…
The fifth generation (5G) wireless networks are on the way to be deployed around the world. The 5G technologies target to support diverse vertical applications by connecting heterogeneous devices and machines with drastic improvements in…
The internet of things (IoT) and other emerging ubiquitous technologies are supporting the rapid spread of smart systems, which has underlined the need for safe, open, and decentralized data storage solutions. With its inherent…
Two taxonomies of money that include cryptocurrencies are analyzed. A definition of the term cryptocurrency is given and a taxonomy of them is presented, based on how its price is fixed. The characteristics of the use of current fiat money…
There are a multitude of Blockchain-based physical infrastructure systems, operating on a crypto-currency enabled token economy, where infrastructure suppliers are rewarded with tokens for enabling, validating, managing and/or securing the…
Blockchain technology, a foundational distributed ledger system, enables secure and transparent multi-party transactions. Despite its advantages, blockchain networks are susceptible to anomalies and frauds, posing significant risks to their…
Bitcoin is a decentralised digital currency that serves as an alternative to existing transaction systems based on an external central authority for security. Although Bitcoin has many desirable properties, one of its fundamental…
The world has been experiencing a mind-blowing expansion of blockchain technology since it was first introduced as an emerging means of cryptocurrency called bitcoin. Currently, it has been regarded as a pervasive frame of reference across…
Electronic invoicing is another area where blockchain technology is being used. Additionally, it has the power to alter how payments are made, invoices are issued, and transactions are validated. Using a blockchain-based invoicing system…
Renewable energy sources (RES) are among the most popular emerging energy resources during the past two decades. Many countries have introduced various energy policy instruments, such as renewable energy certificates (RECs), to support the…
In this work, we investigate how the governance features of a managed currency (e.g., a fiat currency) can be built into a cryptocurrency in order to leverage potential benefits found in the use of blockchain technology and smart contracts.…
The rise of crypto-currencies has spawned great interest in their underlying technology, namely, Blockchain. The central component in a Blockchain is a shared distributed ledger. A ledger comprises series of blocks, which in turns contains…
Blockchain, a decentralized technology that provides unrivaled security, transparency, and process validation, is redefining the operational landscape across numerous industries. This article focuses on the development of an innovative…
The registration, transfer, clearing and settlement of equities represents a significant part of economic activity currently underserved by modern technological innovation. In addition, recent events have revealed problems of transparency,…
Blockchain technologies are gaining massive momentum in the last few years. Blockchains are distributed ledgers that enable parties who do not fully trust each other to maintain a set of global states. The parties agree on the existence,…
The sharing economy is sprawling across almost every sector and activity around the world. About a decade ago, there were only a handful of platform driven companies operating on the market. Zipcar, BlaBlaCar and Couchsurfing among them.…