The rapid evolution of algorithms and Artificial Intelligence has given rise to a new category of criminal conduct that conventional criminal law fails to recognize: algorithmic crime. Unlike traditional cybercrime, algorithmic crime operates autonomously, transnationally, and often without direct human mens rea. Examples include 24/7 gambling bots that recruit victims, AI-driven ransomware that selects targets, deepfakes used for fraud, and manipulative algorithms in e-commerce and illegal online lending platforms. This article argues that Indonesia’s cyber legal framework is structurally unprepared. First, substantively, Law No. 1 of 2024 on Electronic Information and Transactions (ITE Law) and Law No. 27 of 2022 on Personal Data Protection (PDP Law) remain anthropocentric, defining perpetrators exclusively as human or legal persons and providing no normative space for autonomous systems as subjects of law. Second, structurally, law enforcement agencies lack digital forensic capacity and are outpaced by perpetrators. Third, culturally, conventional Mutual Legal Assistance (MLA) procedures require an average of nine months, whereas data stored on foreign clouds can be deleted within seven days. Using a normative juridical method with conceptual and comparative approaches, this study identifies three fundamental crises: an ontological crisis regarding the legal subject, an epistemological crisis concerning digital evidence, and an axiological crisis in sentencing philosophy. Without comprehensive reform, Indonesia risks becoming a primary market for algorithmic crime. This article proposes a seven-point roadmap: (1) adoption of a system accountability doctrine to prosecute algorithm controllers; (2) enactment of a Digital Criminal Procedure Code enabling 72-hour takedown orders and cryptocurrency asset seizure; (3) ratification of the Budapest Convention and a reciprocal Indonesian CLOUD Act for cross-border data access; (4) establishment of a specialized Cyber Court and algorithmic auditors under the Supreme Court; (5) shifting sentencing policy from incarceration to asset forfeiture; (6) implementation of a National AI Audit System; and (7) strengthening class action mechanisms for victims. Keywords: Cyber Law, Algorithmic Crime, ITE Law, System Accountability, CLOUD Act, Digital Sovereignty.
Hot Springs Research Institute of Kanagawa Prefecture
21st Century New Jurisprudence A System of Institutional Evolution Chapter I: The Essence of Law and the Definition of True Jurisprudence Chapter II: Foundations of Jurisprudence — The Co-Evolutionary Theory of Procedural and Substantive Justice Chapter III: Mechanisms for Integrating Jurisprudence with Social Governance Chapter IV: How Legal Rules Transform the National Economy Chapter V: Unifying the Art of Reform with Legal Provisions This system proposes that law is fundamentally a teleological order whose legitimacy derives not from procedural completeness but from its capacity to realize substantive justice — the protection of life, liberty, and human flourishing. It diagnoses contemporary institutions through the "diagnosis-treatment-construction" triad, identifying structural violence embedded in healthcare monopolies, cryptocurrency markets, and sports governance as pathologies that invert means into ends. Procedural justice, left uncoupled from substantive purpose, self-accelerates into illegitimacy through cumulative distortion, feedback failure, and legitimacy erosion — a pattern confirmed by comparative history from Qin to Rome to modern America. The remedy is institutional self-calibration: sunset review, independent fact-finding, audit-based compensation, and rapid correction channels that keep law tethered to its teleological anchor. Reform proceeds through a four-phase roadmap balancing synchronicity (preventing regulatory arbitrage) with sequential constraint (avoiding systemic overload), guided by 31 diagnostic conditions that tie every provision to a specific pathology and cure. The underlying logic unifies healthcare's five therapeutic mechanisms, cryptocurrency's six-dimensional governance framework, and cross-border regulatory alignment under the "shared loss principle" — ensuring risk-creators bear costs, not society. Law's ultimate aim is not to protect capital's freedom but to expand individuals' substantive freedom, making the economy serve comprehensive human development. In an era of AI adjudication, digital assets, and ecological crisis, this jurisprudence demonstrates that institutional evolution — the continuous rebuilding of the causal chain between rules and their purposes — is the only reliable path to steering civilization toward life, liberty, and prosperity.
З. В. Сазанішвілі, K.M. Brezhniev, І. М. Мацюк, S.K. Shapochka
The article aims to analyze the impact of artificial intelligence (AI) on art and creative industries, industrial production, and the information environment. The study identifies transformations, evaluates the benefits and drawbacks of AI implementation, and proposes mechanisms to balance innovation with social justice, focusing on mitigating risks such as inequality, algorithmic bias, and job displacement. The analysis draws on empirical data from global organizations like UNESCO, WEF, and others, as well as legal precedents, formulating policy recommendations through an economic, sociological, and legal approach. The methodology integrates qualitative and quantitative analysis of secondary sources, including reports from UNESCO, UNCTAD, WEF, Deloitte, and McKinsey, employing literature reviews, statistical data, and case studies. Comparative analysis covers regulations and sociological effects, supported by projections to ensure objectivity. AI democratizes creativity, enabling art creation without specialized skills but diminishing the value of professional work. In production, it reduces costs by 15–30 % and downtime by 25 % but threatens job losses. In the information sphere, deepfakes and polarization increase disinformation by 25 %. Case studies highlight precedents in copyright and stages of industrial AI adoption. AI concentrates on major platforms, exacerbating inequalities. The study’s novelty lies in synthesizing data on deepfakes as mainstream tools, the concept of the “augmented artist,” and “algorithmic pluralism.” Analysis of AI integration’s energy demands and localized supply chains updates the theory of “digital unemployment,” emphasizing the retraining of 59 % of workers. Recommendations include the EU AI Act (content labeling, fines up to €35 million), regional data centers, tax incentives for SMEs, ethical protocols, blockchain for content provenance, and media literacy. These measures reduce risks, enhance productivity and preserve cultural diversity.
Restricted forensic evidence-trail consolidation. This 42-page German-language whitepaper consolidates the development, integrity, publication and custody evidence for the AUGMANITAI work complex and the thesis of language as versionable code from January through 21 August 2026. It includes an evidence-class model, a month-by-month chronology, verified Zenodo and GitHub anchors, backup and restore findings, claim limitations, a proposed work constitution, and the complete 944-entry April 2026 IP-core manifest with SHA-256 values. The record documents 943 manifest-matching primary files plus one exact original file state recovered from a fossil backup, making all 944 April byte states reconstructible. OpenTimestamps files are present but their Bitcoin confirmation remains unverified in this audit. The paper does not claim worldwide priority, patentability, peer review, empirical validation or a complete external timestamp chain since January. Three contemporaneous restricted records created in parallel on 21 August 2026 are acknowledged as separate evidence anchors: 10.5281/zenodo.22050012, 10.5281/zenodo.22050031 and 10.5281/zenodo.22050033. This record is the long-form forensic consolidation and complete manifest index. Human responsible creator and depositor: Andreas Ehstand. AI-assisted evidence search, hashing, consolidation, typesetting and deposit preparation: OpenAI Codex. Restricted access does not constitute public enabling disclosure. All rights reserved; underlying materials retain their respective licences.
A dated critical archival study of historical-position identity, hybrid human-AI authorship, canonical closure, and future audit through the Trinity Accord case. This is a noncanonical academic preprint and does not amend, supersede, or interpretively bind the three Bitcoin Originals.
As the world is witnessing the emergence of Metaverse, which is an immersive decentralised digital environment, there has been a sudden rise in unprecedented cross border economic and social activities which has facilitated transactions through the medium of virtual goods, NFTs, digital avatars and user generated content. This shift deviates from the conventional definition of Intellectual property and hence presents a notable threat in the territorial and national legal systems that is built on the roots of these grundnorm leading to substantial jurisdictional and enforcement gaps. This paper adopts a systemic literature review method by blending academic research, legal precedents, and policy documents to put forward how the core concepts of metaverse like user anonymity, decentralized blockchain structures, instantaneous duplication of digital assets, and borderless virtual economies unsettle the framework of traditional frameworks of intellectual property. With the help of comparative analysis of landmark case like Hermès International v. Rothschild, Nike v. Stock X, and Juventus F.C. v. Blockeras, the study puts forward the different challenges that the modern-day courts are facing in tackling with emerging virtual disputes while implementing the copyright and trademark doctrines. The paper further delves into the efficiency of international agreements like TRIPS and the Berne Convention in underlining the dispersion in global regulatory services. Alongside problem identification, this paper also proposes a hybrid framework that would bring together blockchain verification, cryptographic rights management, AI-based monitoring, legal harmonization with the help of model treaties and statutory reforms accompanying decentralised arbitration mechanisms. The study concludes that effective, equitable, and sustainable IP enforcement in the metaverse requires coordinated international cooperation, collaborative multi-stakeholder governance models balancing robust IP pr...
Open access
2 source records
Law, AI, and Intellectual Property
Dispute Resolution and Class Actions
Legal, Health, Environmental and COVID-19 Challenges
This study examines the transformation of financial transactions under the influence of artificial intelligence (AI) systems and distributed ledger technologies (DLT/blockchain). The European Union, through the implementation of Regulation (EU) 2024/1689 (the AI Act), introduces a horizontal, risk-based regulatory framework specifically related to applications concerning credit-risk assessment, fraud prevention and the automated provision of investment recommendations. In parallel, the recent revision of the EU framework on liability for defective products strengthens the protection of injured parties against digital products and software incorporating AI, while the decision not to advance a specific horizontal directive on non-contractual AI liability underscores the importance
This paper proposes the Global AI Development Commons, a new framework for AI governance designed to reconcile rapid AI innovation with continuous AI safety and international coordination in an increasingly multipolar world. Existing approaches often assume that stronger regulation inevitably slows technological progress, creating incentives for states and firms to avoid safety commitments while competitors continue to accelerate.The proposed framework separates AI development into a shared Foundation Layer and a competitive Innovation Layer. Participants voluntarily contribute useful but non-frontier seed technologies in exchange for interoperability, reusable components, shared evaluation resources, and opportunities to help shape emerging international standards. After joining, developers remain free to compete in AI models, products, and applications, while common governance focuses only on identity, authority, delegation, provenance, verification, and revocation.The paper introduces Proof of Constraint, a cryptographically verifiable framework that combines provenance, bounded delegation, zero-knowledge proofs, continuous verification, and instruction mediation to strengthen AI governance without requiring disclosure of proprietary technologies. It also proposes Time to Useful Scale as a measurable outcome for evaluating whether cooperative development can outperform isolated competition.Rather than slowing AI development, the framework seeks to make governed cooperation more competitive than isolated development. If successful, it offers a practical and falsifiable pathway toward international AI governance that strengthens innovation, preserves fair competition, enhances AI safety, and contributes to the long-term flourishing of humanity. Related Studies in This Research Program • A Quiet Roadmap for Preventing Uncontrollable AIhttps://doi.org/10.5281/zenodo.20946975 • AI Control Through the Analysis of Dangerous Instruction Patterns and Instruction Mediationhttps://doi.org/10.5281/zenodo.20990310 • An Instruction-Mediation Reference Implementation Protocol for High-Risk AI Governancehttps://doi.org/10.5281/zenodo.21216841 • Instruction Mediation Reference Implementation (Software)https://doi.org/10.5281/zenodo.21229233 • Water Beyond Numbers (Book)https://doi.org/10.5281/zenodo.21049923 • Gray Instructions (Book)https://doi.org/10.5281/zenodo.21193341 These studies form an integrated research program that progresses from foundational conceptual theory for preventing uncontrollable AI, through the analysis of dangerous instruction patterns, governance based on instruction mediation, operational reference implementations, and the institutional design of an international framework for AI development and control. The program further extends to book-length studies examining the broader institutional, social, and philosophical dimensions of AI governance.Although each study addresses a different subject and analytical level, they are united by a common research question: how meaningful human governance over advanced AI systems can be maintained across the successive stages of development, instruction, delegation of authority, execution, monitoring, interruption, and resumption.Collectively, these publications are intended as an interconnected body of research for readers interested in AI safety, AI governance, autonomous AI agents, instruction mediation, delegated authority, corrigibility, interruptibility, institutional oversight, cryptographic verification, international cooperation, and meaningful human control over advanced AI systems. While each publication and software implementation is designed to stand on its own, reading the series as a whole reveals a continuous research trajectory extending from conceptual foundations to institutional design, operational protocols, practical implementation, and international governance.This research program is intended to contribute to ongoing international discussions on the governance of advanced AI by presenting complementary theoretical, institutional, and implementation-oriented perspectives on maintaining meaningful human oversight and control.
The transformation of the copyright institution in the context of the intensive development of digital technologies and the globalization of the information space is studied. The legal nature of objects created with the help of artificial intelligence systems is analyzed, and the challenges facing the traditional anthropocentric model of authorship are identified. The features of non-fungible token technology (NFT) as a tool for monetizing digital art are identified
Abstract: This paper explores the changing legal framework surrounding virtual property and digital land ownership in metaverse environments. While blockchain technology provides immutability and provenance through non-fungible tokens (NFT), the rights it provides are still merely technologically symbolic, not legally certain. Virtual land ownership is shown to be contingent, contractual and revocable - more like a licence of access rather than legally enforceable proprietary ownership. The Indian system recognizes virtual assets tax policy as property, however do not provide ownership protection, leaving clients with the paradox of economic recognition without legal ownership. This research proposes a sui generis legal framework- Lex Metaversi – that streamlines digital property regulation and deals with the tension that exists between ownership of code and unenforceable legal control. Keywords: Virtual Property Rights, Metaverse Law, Non-Fungible Tokens (NFTs), Lex Metaversi, Digital Asset Regulation
Synthetic content can cause measurable harm to real people, yet existing legal and technical frameworks struggle to establish who is accountable when that harm occurs. Current provenance systems can help identify where content originated, but they do not provide a reliable mechanism for attributing responsibility among the parties involved in its creation and deployment. This paper proposes a conceptual accountability architecture that creates a provable, non-repudiable connection between synthetic content generation and the entities that controlled the process. The framework introduces signed generation attestations that bind the producing system, the invoking party through a payment-linked zero-knowledge commitment, and the operative instruction and safety state at the moment of execution. Building on these verified facts, the paper presents an Evidentiary Presumption Generator (EPG), a mechanism that transforms cryptographically verified records into rebuttable legal presumptions while preserving judicial discretion. Rather than determining liability directly, the framework aims to reduce accountability ambiguity by providing courts with a stronger evidentiary foundation for evaluating synthetic harm claims. Designed as an extension to existing provenance standards such as C2PA and reinforced through auditable execution proofs and transparency-log anchoring, the architecture reframes accountability from after-the-fact inference toward cryptographically verifiable evidence. This work does not attempt universal enforcement across all AI systems, particularly offline or open-weight models. Instead, it proposes a practical accountability infrastructure for participating ecosystems and explores how cryptographic provenance may support future governance, compliance, and legal accountability mechanisms in the age of synthetic media.
The convergence of artificial intelligence, blockchain, and non-fungible tokens (NFTs) has triggered a doctrinal crisis in copyright, contract, and evidence law across several major jurisdictions, including the United States, the European Union, and selected Asian legal systems. By 2025, over 70% of top NFT sales feature hybrid human–AI creations, yet most remain in legal and economic “gray zones” across jurisdictions. This article examines the challenge of partial AI authorship through a comparative analysis of U.S., EU, and Asian legal frameworks, revealing enduring gaps in originality doctrine, inconsistencies in the treatment of blockchain-based evidence, and contested approaches to smart contract enforceability and royalty mechanisms. Particular attention is given to the technical processes through which AI systems source, transform, and recombine data from public and private domains, raising unresolved questions of infringement, attribution, and authorship when copyrighted works are used without authorization. Drawing on originality doctrine, transformative use standards, and fair use principles, the analysis argues that legal protection should be confined to AI-assisted outputs that reflect meaningful human creative judgment and demonstrable transformation, rather than automated reproduction. Situating these doctrinal tensions within broader patterns of market volatility, regulatory arbitrage, and unequal access to justice. It concludes that adaptive, pluralist governance is essential to achieving legally coherent and socially sustainable outcomes in the digital creative economy.
<p>It seems that humans have gone too far in creating technological industries; it also seems that they have lost control over the ethics of developing their various tools. If the legal system in the past faced a major challenge in protecting the rights and interests of those dealing with the Internet from the misuse of information-technology tools, it now faces a new challenge after Mark Zuckerberg&rsquo;s announcement (owner of Facebook, which changed its name to &ldquo;Meta Platforms&rdquo;) of his commitment to developing the virtual world he called &ldquo;Metaverse&rdquo; &ndash; a world that blends reality and fantasy, allowing users to interact with one another with real emotions in three-dimensional virtual environments completely similar to reality. This paper aims to define the nature of metaverse technology and study the extent to which criminal laws are prepared to face the challenges it poses, especially with the emergence of criminal activities through it. To this end, the research followed a descriptive and analytical approach in presenting the topic and was divided into three parts: Firstly, explaining the nature of metaverse technology. Secondly, Describing examples of attacks in this environment. Lastly, Addressing the extent to which criminal laws are prepared to face the challenges of metaverse technology. The research concluded that the metaverse is a recent phenomenon in the cyberspace environment, which began through the electronic-gaming portal and has become a business environment in various fields through blockchain platforms and non-fungible tokens (NFTs). Avatars are a form of personal data that identify users for access to the metaverse and may themselves become the subject or tool of criminal activities. The paper also found that the danger lies in the uncontrolled acceleration of technological development. The metaverse, without legal safeguards, is fertile ground for numerous crimes. Criminal activities in the metaverse are modeled on cybercrimes given their nature and characteristics. Consequently, the research recommends that legislators review substantive and procedural laws to ensure effective responses at both international and national levels, to adopt the idea of electronic legal personality, and to refrain from rushing to introduce practices and services in this environment until clear legal frameworks define obligations and responsibilities.</p>
Open access
Cybercrime and Law Enforcement Studies
Law, AI, and Intellectual Property
Legal, Health, Environmental and COVID-19 Challenges
Abstract The one among primary source of Indian national GDP is MSME sector, presently functions under a “Compliance Paradox” though Goods and Service Tax (GST) has digitalized revenue collection, the dependence on batch-based processing and non-transparent algorithms facing major systemic inefficacy, periodic working capital lock-ups, contingent vendor liability, phantom notification burst. This article outlines a transformative roadmap powered by Autonomous Tax Administration (ATA) conceptual framework through Autonomous Jurisprudence in a real time by bridging synchronous Gateways to GSP-Edge to that of GST Suvidha Provider (GSP). ATA integrates three major cognitive layers (i) Cryptographic Invoice Provenance (for digital birthright we use Zero-Knowledge Proofs), (ii) Stability-Weighted Anomaly Detection (to mathematically distinguish clerical evasion errors) (iii) SHAP-based Explainable AI (XAI) for transparency. Finally I recommend Real-Time Credit Liquidity Protocol (RTCLP), which leverages a dynamic Autonomous Trust Index (ATI) to release Input Tax Credit (ITC) instantly upon generating invoice. This transforms a manual “sunk cost” tax compliance into real-time “liquidity assets”. 1.Introduction Background The current GST 2.0, is designed to serve for a 5 trillion economy which shows a structural maturation of a highly optimized fiscal architecture design for indirect tax regime of India. As of February 2026, the shift toward AI-powered “Agentic Automation” to harmonize India’s environment with international best practices, reform has transcended simple tax subsumption to address deep-seated inefficiencies in resources allocation, compliance equity and revenue resilience. Which insist Tech-driven fiscal transformation 2.Problem Statement MSME sector face a “Compliance Paradox “ despite successful digitalization of the tax base, Digitalization and Automation has created Aggressive Automated Compliance (widely described as “Notice Terrorism” in the trade circles) environment. Current batch-based systems trigger automated intimations, such as Form DRC-01B and DRC-01C, when deviations in tax liability or Input Tax Credit (ITC) cross prescribed risk thresholds. This retrospective type reconciliation often results in the immediate blocking of subsequent return fillings and the lock-up of critical working capital. 3.Research Objectives 1. To design a conceptual framework for an Autonomous Tax Administration (ATA) that replaces reactive enforcement with proactive facilitation 2. To develop a model that secures the digital birthright of transactions using cryptographic provenance. 3. To integrate real-time credit liquidity protocols into the existing digital public infrastructure (DPI). 4.Significance The Indian MSME sector remains the backbone of the economy, yet micro-firms have registered a lower average turnover growth (4.1%) compared to small and medium firms (8.9%) due to lower digital readiness. The ATA framework seeks to reallocate the 28.6 hours per month MSME sector currently spent on manual compliance back into productivity. Furthermore by providing “Logic Certificates” of cryptic notices, the ATA can reduce the backlog of over 14000 appeals currently pending in the nascent GST Appellate Tribunal system. 5.Research Questions 1. How can Gradient-Boosted AI differentiate between stochastic clerical errors and systematic evasion in the real-time? 2. Can an evolved GSP-led cryptographic provenance model eliminate vendor-chain liability without imposing new hardware costs on MSME sector? 6.Scope and Limitation The study focuses on the Indian MSME sector and assumes adoption of API-first ERP systems or GSP-Edge Gateways. It is limited by current legislative constraints regarding fully autonomous punitive adjudication and the digital divide in rural infrastructure. 7.Literature Review GST and MSMEs Post-GST turnover data suggests that larger SMEs are better positioned to leverage tax benefits due to professionalized digital accounting (Bhalla et al., 2023; Kumar & Kumar, n.d.). For smaller entities, ITC mismatches between GSTR-3B and GSRTR-2B remain the primary driver of administrative friction, with unresolved DRC-01C notices exposing businesses to recovery proceedings under Section 73 or 74 (Anantham, 2025; GSTR-3B & ITC Errors Leading to GST Notices, n.d.) Autonomous Tax Administration The OECD “Tax Administration 3.0” vision envisions tax compliance as seamless, automated by product of business activity. The model advocates for a “Connected once, comply everywhere” approach, where service providers manage the complexities of data transmission, allowing the tax authority to act as an invisible partner in commerce(taxguru_in & Goyal, 2023). Theoretical Framework The research introduce Autonomous Jurisprudence, which means a legal philosophy were AI act as a functional “agent” of the state, (AI handles the scale and speed of administrative interactions), but framework authority is strictly bound by a “human-in-the-loop” while human judiciary retains the moral and punitive finality. This framework prioritizes the Three pillars recognizing that particularly those of accountability and understandable by design, while AI can facilitate real-time interactions, administrative law necessitates that humans retain meaningful control over punitive adjudication to ensure fairness and avoid bias. Conceptual Framework for Autonomous Tax Administration (ATA) Core Principles of ATA framework operates on three pillars: Facilitation-First (prioritizing error correction over penalties), Real-Time Transparency (Using XAI to explain system decisions), Infrastructure Resilience (ensuring rural accessibility through store and forward logic). Key components GSP-Edge Gateway: This component leverages the existing network of GST Suvidha Providers (GSPs)- authorized intermediaries that connect taxpayers to GSTN. By evolving the GSP’s role into an “Edge Gateway,” the system performs cryptographic Zero-Knowledge Proofs (ZKP) at the GSP level rather than requiring expensive hardware at the MSME’s storefront. Gradient-Boosted Anomaly Detection: The “Intent Filter” that mathematically distinguishes stochastic clerical noise from systemic evasion patterns. Shap-based Explainable AI (XAI): The “Interpreter” that provides plain-English “logic certificates” for every system flag. Cryptography Invoice Provenance: The Cryptography Invoice Provenance performs the action of “Anchor” that digital birth right of every transaction, to regulate synthetic forgery Integration of Components The framework utilizes a Synchronous Bridge to authorized GSP hubs to connect with tax AI of MSME ERPs. Inspired by UPI Lite and Aadhar offline XML to accommodate rural infrastructure the framework adopts Store-and-Forward architecture, where Zero Knowledge Proofs is embedded with local time stamps during network drops asynchronously. Proposed workflow Event Trigger: MSME generates an invoice in an ONDC-compatible app or ERP. Integrity Anchor: The GSP-Edge Gateway performs a ZKP check to lock the digital birth right of the transaction. Cognitive Scoring: Gradient-Boosted models assign a real time ATI score Facilitation Loop: If a minor variance is found the SHAP module generates a Logic Certificate and an instant auto-correction prompt. Instant Liquidity: Once validated, the RTCLP activates, releasing ITC to the Electronic cash ledger in under 3 seconds. 8.Methodology Research Design The framework adopts a Design Science Research (DSR) methodology to create and evaluate ATA framework by tecno-legal artifact, this approach ensures the model is technically viable and legally sound through a couple of iterations. Data collection Empirical analysis of GSTN automated notice volumes (DRC-01B/C logs) and UPI transaction surges( e.g., the 14,000 cases identified in Karnataka) served as the primary data source for identifying systematic friction points. Analytical Tools Mathematical formulations were developed to simulate the Autonomous Trust Index (ATI): where V_a is the verification Authenticity, C_s is the compliance stability, L_g is the Ledger Governance and N_s is the network Stability. Expected Outcomes and impact Efficiency Gains Moving from “monthly filling” to invisible compliance, the ATA targets a near zero labour burden for MSMEs, reallocating valuable human hours back into the economy. Fiscal integrity Precision in identifying systematic evasion, thereby reducing audit load on honest tax payers. By eliminating synthetic surgery through ZKP anchors with projected 95% precision. Transparency The framework replaces black box algorithm with a citizen-centre charter that translate Jargon into clear public value: Technical term Citizen centric translation Benefit Stochastic error Simple Typo Instant correction no notice Lambda architecture Real time verification Instant ITC availability SHAP Logic Clear recent for flags Transparency in system actions ZKP Provenance Secure digital birthright Protection from vendor default 9.Discussion Theoretical implication The ATA framework redefines the “social contract” between the STATE and MSMEs through “Trust-by-Design”. By treating the governance as infrastructure, the system assumes compliance as a default state for high ATI actors. Limitations A critical legal anchor is the Guwahati High court ruling in construction catalyser Vs State of Assam (2024) which held that summary notice in DRC-01 are supplementary and cannot substitute a proper show cause notice authenticated by a proper officer. Furthermore, section 75(4) of the CGST act mandates a personal hearing before any adverse order is passed. Consequently, AI in the ATA framework act as investigator facilitator while human officers must remain in final Adjudicator for punitive actions to preserve
The primary purpose is to trace the progression of scholarly research on cryptocurrency taxation, uncovering prevailing patterns, influential contributors, yearly scientific output and citations, most relevant sources, thematic analysis and cooccurrence networks from 2010 to 2025. Leveraging a systematic search on Scopus, our final dataset comprises 115 unique documents, with the majority of publications being highly recent (average age of 2.95 years) and exhibiting a robust annual growth rate of 18.65%. The analysis reveals that the field is highly collaborative (average of 2.7 co-authors per paper) and gaining significant scholarly attention, as evidenced by a promising average of 9.548 citations per document. The thematic structure of the literature, mapped through keyword co-occurrence and strategic diagrams, identifies "cryptocurrency," "blockchain," and "bitcoin" as the core, most central themes. The research is highly multidisciplinary, with a strong focus on regulatory, legal, and financial challenges surrounding taxation, anti-money laundering, and the classification of digital assets. While a dominant research source exists, the high dispersion of publications across 85 distinct sources suggests a fragmented but rapidly maturing field.
إن التقدم التقني المعاصر، وما أحدثه من تقدمٍ في شتى المجالات غير خافٍ على أحد حيث تبع هذا التقدم الكثير من الابتكارات التقنية التي انتشرت بسرعةٍ رهيبةٍ، ومن هذه الابتكارات ما يُعْرف بالرموز الرقمية غير القابلة للاستبدال التي هي عبارة عن أصولٍ رقميةٍ تستخدم لإثبات الملكية الخاصة بالمحتويات الرقمية كمقاطع الفيديو والتغريدات والصور وغيرها، وتمتاز هذه الرموز بكونها غير قابلةٍ للاستبدال، فلا يمكن استبدال رمزٍ منها بآخر نظرًا لندرتها، كما تتمتع بالشفافية والأمان؛ لاعتمادها على تقنية البلوك تشين مما يمنحها قدرًا كبيرًا من الثقة، وقد تناولتُ في هذه البحث التعريف بالرموز الرقمية غير القابلة للاستبدال، وخصائصها، ومجالات استخدامها، ثم تحدثت عن التكييف الفقهي لهذه الرموز، من حيث كونها حقاً معنوياً، والأثر المترتب على هذا التكييف من حيث اعتبارها مالاً، أو عدم اعتبارها مالاً، ومن ثم حكم بيعها بصفةٍ عامةٍ، وبيعها إذا كان البيع بغرض استعمالها استعمالاً محرمًا، أو تكييفها باعتبارها وثيقةً لإثبات الملكية الرقمية، والأثر المترتب على هذا التكييف، ثم ذيلت البحث بخاتمةٍ بينتُ أهم النتائج والتوصيات التي توصلت إليها. The contemporary technological advancements and their impact on various fields are undeniable. This progress has been accompanied by numerous technological innovations that have spread rapidly. Among these innovations are non-fungible digital tokens, which are digital assets used to prove ownership of digital content such as videos, tweets, images, and more. These tokens are characterized by their non-fungibility; one token cannot be replaced by another due to their scarcity. They also possess transparency and security. Because it relies on blockchain technology, which grants it a high degree of trust, this research addresses the definition of non-fungible digital tokens, their characteristics, and their applications. It then discusses the jurisprudential classification of these tokens, considering them as intangible rights and the implications of this classification in terms of whether they are considered property or not. Consequently, it examines the ruling on their sale in general, and specifically the ruling on selling them for the purpose of using them in a prohibited manner. It also addresses their classification as a document for proving digital ownership and the implications of this classification. Finally, the research concludes with a summary of the most important findings and recommendations.
This article provides a doctrinal, technological, and prospective analysis of the Global Code of Digital Enforcement, adopted by the International Union of Judicial Officers (UIHJ) in 2021 as a soft law instrument intended to guide the enforcement of judicial decisions in the context of the digital transformation of justice. Building on the 2015 Global Code of Enforcement, the digital version responds to the dematerialisation of procedures, the expansion of electronic registries, the emergence of digital assets, and the increasing use of artificial intelligence in enforcement processes. From a doctrinal perspective, the study examines the internal coherence, principles, and normative scope of the Code, emphasising its effort to reconcile the effectiveness of enforcement with fundamental rights, due process, data protection, and the principle of proportionality. Particular attention is given to the continued role of judicial oversight and to the ethical governance of automated systems. From a technological standpoint, the article analyses how the Code addresses issues such as access to digital data, interoperability of registries, cybersecurity, and the seizure of intangible assets, including crypto-assets, non-fungible tokens (NFTs), and domain names. Finally, adopting a prospective perspective, the article evaluates the Code’s potential influence on national and European legal systems. Recent case law relating to the seizure of NFTs in the Netherlands and domain names in Belgium is examined to illustrate the growing practical relevance of the standards promoted by the Code in contemporary enforcement practice.
This repo contains the artifact for ASE 26 submission 942: "Vulnerability Detection in Low-resource Smart Contracts via LLM-powered Code Translation" when it is under review.
In a world where traditional governance structures creak beneath the pressure of borderless digital trade, the advent of stateless virtual economies-driven by blockchain and made real through Decentralized Autonomous Organizations (DAOs) has set in motion a seismic change in the way that disputes form and are resolved. This essay breaks free of traditional paradigms to rethink Alternative Dispute Resolution (ADR) in a world governed not by states, but by a virtual world where everything is connected one way or another. Looking to the future of justice in decentralized systems, this paper explores the legal black hole DAOS inhabit today where no court has jurisdiction, no one country has authority. We look at how post-quantum cryptography and AI-informed legal design may be able to protect justice in a world where reality is fluid, and identities are cryptographically concealed. This is not just an academic treatise it is a roadmap for Decentralized Autonomous Justice (DAJ): a future where conflicts are settled by smart contracts, overseen by international consensus, and shielded from the quantum unknowable. It reimagines the standards of fairness, due process, and enforcement for a generation that grew up not in courthouses, but in source code.
The sudden growth of cryptocurrencies has created a set of intricate regulatory and legal issues for the financial and governance system of India. The decentralized nature of digital currencies like Bitcoin and Ethereum challenges the conventional monetary system, giving rise to concerns about their legal status, protection of investors, taxation, and overall financial stability. This paper critically analyzes the regulatory environment in India, especially in the wake of the 2018 circular issued by the Reserve Bank of India and its subsequent strike-down in the case of Internet and Mobile Association of India v. Reserve Bank of India. It also discusses challenges with respect to money laundering under the Prevention of Money Laundering Act, 2002, taxation of virtual digital assets, and the lack of a comprehensive statutory regulatory framework for cryptocurrency exchanges. The paper contends that the current stance of India is one of regulatory ambivalence, vacillating between control and tolerance.
This thesis explores the doctrinal and practical challenges of applying the principle of party autonomy (lex voluntatis) to smart contracts and transactions governed by Artificial Intelligence (AI). The decentralized and immutable nature of Distributed Ledger Technology (DLT) fundamentally disrupts traditional private international law connecting factors, such as "place of performance" or "habitual residence." The author analyzes how the Rome I Regulation and the Hague Principles on Choice of Law can be adapted to "code-is-law" ecosystems where enforcement is automated and often bypasses state judicial mechanisms. Special attention is paid to the tension between algorithmic execution and "overriding mandatory provisions" (lois de police), questioning whether an AI can recognize and apply mandatory public policy norms that usually override the chosen law. The paper proposes a hybrid regulatory approach "Lex Cryptographia" that embeds choice of law clauses directly into the smart contract's metadata to ensure legal certainty.
This technical disclosure describes a system and method for detecting vulnerabilities in smart contracts using semantic vector embeddings that compare code patterns against a curated database of historical blockchain exploits. Unlike traditional code similarity approaches that match syntactically similar code, the disclosed system performs exploit-centric similarity matching, identifying code that is semantically similar to previously exploited patterns even when syntactically different. The system incorporates attack mode classification, economic impact estimation, and cross-contract analysis to provide comprehensive vulnerability assessment. This document is published as a defensive publication to establish prior art and prevent third parties from obtaining patent protection for similar approaches while preserving trade secret protection for specific implementation details.