A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.

This book discusses the dogmatic (that what is settled) and the dynamic (that what is changing) aspects of the relationship between blockchain and the law from a critical perspective. With contributions from legal and financial experts involved in both academy and business from Europe, Africa and North and South America, the book looks at the abstract complexities and practical challenges of regulating blockchain technology and its developments, such as crypto assets and smart contracts, from the perspectives of financial, tax, civil, and international law. Moreover, the book also delves into some exciting and cutting-edge related topics such as blockchain applications for litigation, CBDC and elections. The volume offers insightful considerations that will be helpful for legal practitioners involved in the crypto and Distributed Ledger Technology (DLT) phenomenon. Francisco Pereira Coutinho is Associate Professor at the Nova School of Law in Lisbon, Portugal. Martinho Lucas Pires is Teaching Assistant in the Department of Law of the Universidade Católica Portuguesa in Lisbon, Portugal. Bernardo Correia Barradas is a Lawyer and Senior Legal Advisor in payments in Washington DC, United States.

“Blockchains will matter crucially; this book, beautifully and clearly written for a wide audience, powerfully demonstrates how.” —Lawrence Lessig “Attempts to do for blockchain what the likes of Lawrence Lessig and Tim Wu did for the Internet and cyberspace—explain how a new technology will upend the current legal and social order... Blockchain and the Law is not just a theoretical guide. It’s also a moral one.” —Fortune Bitcoin has been hailed as an Internet marvel and decried as the preferred transaction vehicle for criminals. It has left nearly everyone without a computer science degree confused: how do you “mine” money from ones and zeros? The answer lies in a technology called blockchain. A general-purpose tool for creating secure, decentralized, peer-to-peer applications, blockchain technology has been compared to the Internet in both form and impact. Blockchains are being used to create “smart contracts,” to expedite payments, to make financial instruments, to organize the exchange of data and information, and to facilitate interactions between humans and machines. But by cutting out the middlemen, they run the risk of undermining governmental authorities’ ability to supervise activities in banking, commerce, and the law. As this essential book makes clear, the technology cannot be harnessed productively without new rules and new approaches to legal thinking. “If you...don’t ‘get’ crypto, this is the book-length treatment for you.” —Tyler Cowen, Marginal Revolution “De Filippi and Wright stress that because blockchain is essentially autonomous, it is inflexible, which leaves it vulnerable, once it has been set in motion, to the sort of unforeseen consequences that laws and regulations are best able to address.” —James Ryerson, New York Times Book Review

The book presents high-quality research papers presented at the 1st AUE International research conference, AUEIRC 2017, organized by the American University in the Emirates, held on November 15th-16th, 2017 in Dubai. The book is broadly divided into three sections: Media and Smart Cities, Creative Technologies and Innovation, and Security Risks and Strategic Challenges. The areas covered under these sections are cyber-psychology and digital forensics, cloud RAN architecture, networking functions virtualization, e-Governance and IoT semantic interoperability, ERP security, web-based application and problem-solving skills, smart technologies and advertising, smart technologies for smart cities, smart adaptable navigation systems, turbo codes for security key generation, technology advanced student learning and mobile devices, big data security and privacy, multi-channel buffer enabled technique, physiological signal acquisition in electro-oculography, blockchain and donation-based crowdfunding, smart city and framework development approach, news channel and media education, UAE foreign policy, China-GCC relations, diplomacy in the Internet age, intelligent cyber-security strategies, industry securities and strategic challenges, hybrid alliances and corporate security, security and privacy in smart cities, human computer interaction and e-learning solution, complexity of smart cities governance. The papers included in this book present insightful information on the most recent and relevant research, theories and practices in the field, which aim for a sustainable future.

This book constitutes the proceedings of the 18th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, I3E 2019, held in Trondheim, Norway, in September 2019. The total of 61 full and 4 short papers presented in this volume were carefully reviewed and selected from 138 submissions. The papers were organized in topical sections named: e-business; big data analytics, open science and open data; artificial intelligence and internet of things; smart cities and smart homes, social media and analytics; digital governance; digital divide and social inclusion; learning and education; security in digital environments; modelling and managing the digital enterprise; digital innovation and business transformation; and online communities.

Technological advancements have always been welcomed with stiff resistance. The comfort of everyday life keeps our minds inactive. Pushing limits means thinking out of the box and stepping out of our comfort zones which to many is a daunting task. As cumbersome and beneficial as this might be, it is time to throw the crystal ball of evolution to understand how transactions in market places can boost the economy with more secure, virtual and efficient operations. This book unravels the mystery behind the evolution of money, what we have today and future plans. It answers the questions on cryptocurrency, its origin and evolution, artificial intelligence and blockchain technology platforms. It throws light on its uses and benefits to businesses, firms and governments, and practical examples of its effectiveness in the present and future transactions. Trust is a virtual part of our everyday life, from heeding to the doctor's advice to paying with a credit card at the grocery store, to name a few cases. In 2017, only 33% of Americans thought they could trust the government. Trust in business lost 10%, from 58% to 48% according to Edelman's Annual Trust Barometer Study. Prior to the global pandemic declaration of COVID-19, the Trust Barometer reveals that despite a strong global economy and near full employment, none of the four societal institutions that the study measuresaEUR"government, business, NGOs and mediaaEUR"is trusted. The cause of this paradox can be found in peopleaEUR(tm)s fears about the future and their role in it, which are a wake-up call for our institutions to embrace a new way of effectively building trust: balancing competence with ethical behaviour. Blockchain has come to restore this trust at a time it is most needed. For this gigantic evolution to be a success, we have to trust the system. Change is here! And to others-it's on the way. Be informed and up to date as this will take the world by storm.

Since the launch of Bitcoin in 2009 several hundred different ‘cryptocurrencies’ have been developed and become accepted for a wide variety of transactions in leading online commercial marketplaces and the ‘sharing economy’, as well as by more traditional retailers, manufacturers, and even by charities and political parties. Bitcoin and its competitors have also garnered attention for their wildly fluctuating values as well as implication in international money laundering, Ponzi schemes and online trade in illicit goods and services across borders. These and other controversies surrounding cryptocurrencies have induced varying governance responses by central banks, government ministries, international organizations, and industry regulators worldwide. Besides formal attempts to ban Bitcoin, there have been multifaceted efforts to incorporate elements of blockchains, the peer-to-peer technology underlying cryptocurrencies, in the wider exchange, recording, and broadcasting of digital transactions. Blockchains are being mobilized to support and extend an array of governance activities. The novelty and breadth of growing blockchain-based activities have fuelled both utopian promises and dystopian fears regarding applications of the emergent technology to Bitcoin and beyond. This volume brings scholars of anthropology, economics, Science and Technology Studies, and sociology together with GPE scholars in assessing the actual implications posed by Bitcoin and blockchains for contemporary global governance. Its interdisciplinary contributions provide academics, policymakers, industry practitioners and the general public with more nuanced understandings of technological change in the changing character of governance within and across the borders of nation-states.