Title: Cryptocurrencies: the communication inside blockchain technology and the cross-border tax law
Authors: Andrea Romaoli Garcia; Pedro Henrique Romaoli Garcia
Addresses: United Nations UNLP, Avenue de La Paix. 5-7. Zip Code: 1202, Geneva, Switzerland; Internet Society Chapter, New York, USA; ITU-UN, Telecommunication Standardization Bureau, Place des Nations, CH-1211 Geneva 20, Switzerland; ICANN-USA, 12025 Waterfront Drive, Suite 300, Los Angeles, CA 90094-2536, USA; IBET UNIFAI University, Rua Bahia, 1114 – Higienópolis, São Paulo – SP. CEP: 01244-000, Brazil ' VENTURUS Information Technology and Services, Telecommunication Industry, Brazil; Laboratory of Learning Objects, UFSCAR University, Universidade Federal de São Carlos, Brazil
Abstract: This research aims to analyse the social event that is modifying the traditional financial system since the blockchain technology and cryptocurrencies came up. Taxation in international scenario were examined by the ideal from governments in a democratic system as an instrument that materialises human rights. The social observation approaches the legacy of Emile Durkheim philosophy who established a power relationship between social fact and coercion. Taxation has been the focal point in smart economy to juridical scientists and everyone involved in the digital economy. This research conducted tests and researches from historical and social method, seeking for laws, doctrine, jurisprudence and concrete case analysis in front of the philosophical school of logical-semantic constructivism as a suitable means to verify the possibility of constructing a matrix rule of tax incidence. This research was enough to show that the blockchain technology and cryptocurrencies fulfils its humanitarian role in the smart economy.
Keywords: artificial intelligence; AI; blockchain; cryptocurrency; domain name system; DNS; human rights; ICANN; international tax; logical-semantic constructivism; matrix rule; peer to peer; smart economy; United Nations; UN.
International Journal of Blockchains and Cryptocurrencies, 2019 Vol.1 No.1, pp.22 - 41
Received: 11 May 2018
Accepted: 28 Sep 2018
Published online: 28 Aug 2019 *