Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Artificial Intelligence (1)
- Bitcoin (1)
- Blockchain (1)
- Cyber attack (1)
- Cyber law (1)
-
- Cyberspace (1)
- DICE (1)
- Digital Invoice Customs Exchange (1)
- GCC (1)
- Gulf Cooperation Council (1)
- International human rights law (1)
- International humanitarian law (1)
- Interpretation (1)
- Law of armed conflict (1)
- Law of war (1)
- MTIC (1)
- Missing Trade Fraud (1)
- National security law (1)
- Tallinn Manual (1)
- VAT (1)
- VATCoin (1)
- War (1)
Articles 1 - 2 of 2
Full-Text Articles in Computer Law
Interpretation Catalysts In Cyberspace, Rebecca Ingber
Interpretation Catalysts In Cyberspace, Rebecca Ingber
Faculty Scholarship
The cybersphere offers a rich space from which to explore the development of international law in a compressed time frame. This piece examines the soft law process over the last decade of the two Tallinn Manuals – handbooks on the international law of cyber warfare and cyber operations – as a valuable lens through which to witness the effects of “interpretation catalysts” on the evolution of international law. In prior work, I identified the concept of interpretation catalysts – discrete triggers for legal interpretation – and their influence on the path that legal evolution takes, including by compelling a decision-making …
Blockchain, Bitcoin, And Vat In The Gcc: The Missing Trader Example, Richard Thompson Ainsworth, Musaad Alwohaibi
Blockchain, Bitcoin, And Vat In The Gcc: The Missing Trader Example, Richard Thompson Ainsworth, Musaad Alwohaibi
Faculty Scholarship
Blockchain is coming to tax administration and will cause fundamental change. This article considers the potential for blockchain technology as it applies to the introduction of a value added tax in the Gulf Cooperation Council.
Blockchain technology disrupts centralized ledgers. Blockchain improves efficiency, security and transparency. Perhaps no centralized ledger system presents more challenges than that of the modern tax administration. The central data storage system of a modern tax authority contains all return, payment, and audit activity for all taxpayers arranged tax-by-tax for three years or longer periods of time.
It is likely that blockchain will come first to …