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3 papersLast indexed Aug 31, 2026
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Aug 28, 2026·Zenodo (CERN European Organization for Nuclear Research)
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Orusd - Clearing Token · Technical White Paper & Audit Reference

Denis Bouzon

ORUSD is a USD-denominated clearing token designed for direct account-to-account settlement within the Osnias Clearing architecture. It is implemented as a restricted ERC-20 token with 6 decimals and a deliberately narrow functional scope.Its primary purpose is clearing and settlement, not market trading or speculative use.Ordinary transfers are designed for direct EOA-to-EOA circulation.The reference implementation disables approve() and transferFrom() and rejects ordinary transfers to smart contracts. Minting and burning are explicit operations controlled by the manager.Authorized oracles may submit MINT or BURN requests but cannot directly alter the token supply.Oracle requests remain valid for 24 hours and must be executed or rejected by the manager.External clearing references are protected against replay, preventing the same proof from being used more than once. The token therefore separates attestation authority from final settlement authority.USDC is the contemplated collateral asset, but collateral is not held or managed by the ORUSD token contract itself.Collateral custody, lending operations and risk management remain within independent partner infrastructures.Ethereum Sepolia serves as the public reference and testing environment for the current implementation.The intended production deployment is on Sei EVM, with a distinct canonical production state. The architecture does not rely on bridges, OFT, wrapping or cross-chain balance migration for ORUSD.This Zenodo archive contains the Solidity source code, ABI, flattened contract and the ORUSD technical white paper and audit reference. Copyright © 2026 Denis Bouzon — Osnias Clearing. All rights reserved.

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Credit Risk and Financial Regulations
Corporate Insolvency and Governance
Blockchain Technology Applications and Security
Original source
Aug 28, 2026·Center for Open Science
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NOWHERE AND NO ONE: CENTRE OF MAIN INTERESTS, LEGAL PERSONALITY, AND DESIGNING INDIA'S PART Z FOR THE FULL SPECTRUM OF DIGITAL-ASSET INSOLVENCY

Ankit Shaw

The law of cross-border insolvency is about where a company is. It has never had to ask legally what is being administered where an estate consists of cryptographic keys rather than factories or what happens when the controlling minds of a debtor are as mobile as the assets they control. In this paper, I argue that the recent cross-border insolvency reform in India, advanced by section 240C of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 (an enabling provision, whose substantive rules remain undrafted), will fail a meaningful share of the insolvencies it is meant to resolve, unless those rules are built with digital assets affirmatively in mind.The argument proceeds in three movements. First, it traces the doctrine of "centre of main interests" through its foundational European and American case law, showing a registered-office presumption that holds up well against debtors who are not trying to defeat it, and considerably less well against those who are. Second, it compares how courts in New Zealand, the United States, and Japan have answered materially the same question, whether a depositor's cryptocurrency is trust property, contractually transferred estate property, or no property at all, and reached three different answers in insolvencies with nearly identical facts. Third, it reads recent failures, including the Indian exchange WazirX's restructuring before a foreign court with no domestic mechanism for India to participate, as variations on one structural pattern that neither doctrine was built to handle.The paper conclude by proposing some concrete provisions which we would suggest that the Central Government consider as it moves forward with the process of notifying the remaining rules under section 240C – specifically, these include a legislated default regime relating to customer deposits, a COMI presumption in relation to debtors who have no other registered office, and a mechanism which enables India to be heard if a foreign restructuring results in large numbers of Indian citizens being affected.

Open access
Corporate Insolvency and Governance
Legal principles and applications
European and International Contract Law
Original source
Aug 27, 2026·Ars æqui
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The Legal Framework for Cryptocurrencies in Civil Enforcement

Marius-Gabriel Păun

The present research explores how blockchain technology and cryptocurrencies challenge the traditional continental civil law framework. By reassessing the legal taxonomy of digital assets, the paper argues against their strict classification as jura in personam, primarily due to the absence of a designated debtor in permissionless networks. Alternatively, it supports the recognition of a sui-generis real right (jus in re) grounded in the concept of ‘cryptographic possession’. Furthermore, classical civil classifications are reinterpreted to address the ubiquitous nature of digital assets and the inherent complexities of jurisdictional localization. The study highlights the legal distinction between fungible cryptocurrencies and Non-Fungible Tokens (NFTs), alongside the emerging fructiferous character of assets deployed within Decentralized Finance (DeFi) ecosystems, which generate civil fruits. To contextualize these shifts, three European regulatory paradigms are evaluated: the French dualist approach under the PACTE Law, the German institutional integration into the banking sector, and the Swiss DLT framework, which innovatively merges substantive rights with digital tokens. Finally, the analysis focuses on the practical implications for the pathology of legal relations, particularly regarding the efficacy of forced execution and the safeguarding of the creditors' general pledge. The paper concludes with targeted de lege ferenda proposals for the Romanian legal system. These include the express statutory recognition of digital assets as intangible movable property in the Civil Code, alongside modern civil procedure mechanisms, such as the judicially mandated surrender of private keys under penalty and automated electronic garnishment, aimed at harmonizing state coercive power with the realities of the Web 3.0 economy.

Open access
Blockchain Technology Applications and Security
Security, Politics, and Digital Transformation
Corporate Insolvency and Governance
Original source