Blockchain Papers

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123 papersLast indexed Aug 31, 2026
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Apr 3, 2025·Financial law
0 cites
Problems of Inclusion of Cryptocurrency in the Debtor’s Bankruptcy Estate

Eduard S. Karpov, Eldar K. Kutuev

The authors analyze the place of cryptocurrency in the system of objects of civil rights, as well as legal problems of inclusion of cryptocurrency in the debtor's bankruptcy estate during insolvency (bankruptcy) proceedings. The article provides recommendations on the detection of cryptocurrency by the bankruptcy trustee, substantiates the need to include cryptocurrency in the bankruptcy estate, examines the problems of storage and realization of cryptocurrency by the bankruptcy trustee.

Security, Politics, and Digital Transformation
Agricultural and Financial Auditing
Corporate Insolvency and Governance
Original source
Jan 1, 2025·Figshare
0 cites
UNIFIED STRUCTURED FINANCE PROTOCOL: ARQUITETURA DEFI HÍBRIDA PARA TOKENIZAÇÃO DE PRODUTOS ESTRUTURADOS COM COMPLIANCE REGULATÓRIO NO MERCADO BRASILEIRO.

Ferreira Cavazin, Tiago

A última década testemunhou a consolidação das Finanças Descentralizadas (DeFi) e a busca por maior eficiência nos mercados de capitais através da tokenização de Ativos do Mundo Real (RWA). Este artigo propõe o Unified Structured Finance Protocol (USFP), uma arquitetura DeFi híbrida projetada para a tokenização e negociação de produtos estruturados (como Debêntures, ETFs e COEs) no contexto regulatório brasileiro. O problema de pesquisa central é: Como desenvolver um <i>framework</i> de protocolo DeFi que preserve a eficiência e a liquidez da descentralização, ao mesmo tempo em que acomoda os requisitos rigorosos de <i>Anti-Money Laundering</i> (AML), <i>Know Your Customer</i> (KYC), e relatórios regulatórios exigidos para a tokenização de valores mobiliários no Brasil? Os objetivos são: 1) Propor o <i>Unified Structured DeFi Note</i> como um meta-ativo tokenizado. 2) Detalhar uma arquitetura de protocolo que integra um Módulo de Compliance (<i>RegTech</i>) e um AMM Regulado (RL-AMM). 3) Analisar o encaixe conceitual dessa arquitetura no panorama regulatório brasileiro (CVM/BACEN). A contribuição principal (Tese) é que a viabilidade de protocolos DeFi para o mercado de capitais brasileiro reside na separação funcional entre a liquidação descentralizada (<i>trustless</i>) e o acesso permissionado (<i>trusted</i>) [8]. Esta abordagem define um novo modelo de Infraestrutura de Mercado de Capitais Programável (<i>D-CMI – Decentralized Capital Market Infrastructure</i>), essencial para a tokenização de RWA regulamentados. A centralização intencional dos pontos de controle de acesso (KYC/AML) e de relatórios permite que o regulador mantenha a supervisão, enquanto as operações de <i>payoff</i> e negociação se beneficiam da eficiência <i>on-chain</i>.

Open access
Blockchain Technology Applications and Security
Crime, Illicit Activities, and Governance
Corporate Insolvency and Governance
Original source
Jan 1, 2025·Figshare
0 cites
VOLUME 4° UNIFIED STRUCTURED FINANCE PROTOCOL (USFP) E ARQUITETURA D-CMI 2.0: UMA INFRAESTRUTURA DESCENTRALIZADA PARA O MERCADO DE CAPITAIS BRASILEIRO

Tiago Ferreira Cavazin

A evolução dos mercados de capitais em direção à digitalização exige infraestruturas que conciliam a eficiência das Finanças Descentralizadas (DeFi) com o rigor regulatório. Este relatório analisa o Unified Structured Finance Protocol (USFP), operando sobre a arquitetura D-CMI 2.0 (Decentralized Capital Market Infrastructure). O foco central reside na superação do "trilema da privacidade" identificado no Projeto Drex — equilibrando privacidade, escalabilidade e programabilidade. A arquitetura proposta utiliza Provas de Conhecimento Zero (ZKP), como Halo2/Pickles e o protocolo GKR, para assegurar o sigilo bancário (LC 105/2001). A solução integra uma rede de <i>provers off-chain</i> com um núcleo <i>on-chain</i> multicamadas (Compliance, Core Finance e Liquidez) e uma interface regulatória de acesso hierárquico. Os resultados demonstram que a separação funcional entre liquidação <i>trustless</i> e acesso <i>trusted</i> reduz custos operacionais em até 70%, garantindo auditabilidade contínua via <i>view keys</i> judiciais e verificação formal CertiPlonk.<br>

Open access
2 source records
Corporate Insolvency and Governance
FinTech, Crowdfunding, Digital Finance
Blockchain Technology Applications and Security
Original source
Jan 1, 2025·Figshare
0 cites
UNIFIED STRUCTURED FINANCE PROTOCOL (USFP) E ARQUITETURA D-CMI 2.0: UMA INFRAESTRUTURA DESCENTRALIZADA PARA O MERCADO DE CAPITAIS BRASILEIRO

Tiago Ferreira Cavazin

A evolução dos mercados de capitais em direção à digitalização exige infraestruturas que conciliam a eficiência das Finanças Descentralizadas (DeFi) com o rigor regulatório. Este relatório analisa o Unified Structured Finance Protocol (USFP), operando sobre a arquitetura D-CMI 2.0 (Decentralized Capital Market Infrastructure). O foco central reside na superação do "trilema da privacidade" identificado no Projeto Drex — equilibrando privacidade, escalabilidade e programabilidade. A arquitetura proposta utiliza Provas de Conhecimento Zero (ZKP), como Halo2/Pickles e o protocolo GKR, para assegurar o sigilo bancário (LC 105/2001). A solução integra uma rede de <i>provers off-chain</i> com um núcleo <i>on-chain</i> multicamadas (Compliance, Core Finance e Liquidez) e uma interface regulatória de acesso hierárquico. Os resultados demonstram que a separação funcional entre liquidação <i>trustless</i> e acesso <i>trusted</i> reduz custos operacionais em até 70%, garantindo auditabilidade contínua via <i>view keys</i> judiciais e verificação formal CertiPlonk.<br>

Open access
Corporate Insolvency and Governance
FinTech, Crowdfunding, Digital Finance
Blockchain Technology Applications and Security
Original source
Jan 1, 2025·SSRN Electronic Journal
0 cites
How can Repurchase Agreements be Settled on a Distributed Ledger? Insights from the Helvetia Pilot

Florian Böser, Rebecca Gerosa

The SNB implements its monetary policy by using several instruments, including repurchase agreement (repo) transactions. The SNB conducted test repo transactions involving tokenised assets and wholesale central bank digital currency. These so-called digital repos were settled on a distributed ledger technology (DLT) infrastructure. The tests revealed that settlement of repos on a DLT-based infrastructure is feasible, and provided insights into the corresponding challenges. Specifically, integrating a DLT-based infrastructure into today's money market as in the test setup presents challenges related to market fragmentation, the need for enhanced collateral management capabilities, and the harmonisation of communication standards.

Open access
2 source records
Corporate Governance and Law
Digital Platforms and Economics
Corporate Insolvency and Governance
Original source
Jan 1, 2025·Oxford University Press eBooks
0 cites
DAOs: The Theory of the Firm and Ostromian Perspectives

Eva Micheler, Daniela Gandorfer

Abstract This chapter examines decentralized autonomous organizations (DAOs) through two theoretical lenses: the theory of the firm and Elinor Ostrom’s institutional analysis framework. It argues that DAOs’ diverse organizational structures preclude broad generalizations about their economic and institutional nature. Some DAOs implement hierarchical arrangements characteristic of firms, others adopt different organizational models. The use of smart contracts does not definitively determine whether DAOs should be classified as contractual, firm-like, or as hybrid arrangements. The chapter critically examines the concepts of autonomy and decentralization in DAOs, revealing them as aspirational rather than fully realized characteristics. This analysis contributes to the legal scholarly discourse by providing a nuanced understanding of DAOs’ organizational nature and challenging simplistic categorizations of these emerging entities. It also assists practitioners in analyzing and developing the structure of particular DAOs.

Open access
2 source records
Corporate Insolvency and Governance
Law, Economics, and Judicial Systems
Public-Private Partnership Projects
Original source
Jan 1, 2025·SSRN Electronic Journal
0 cites
Bankrupt Crypto Organizations

Kara J. Bruce, Christopher K. Odinet, Andrea Tosato

No abstract is available for this record.

Open access
Corporate Insolvency and Governance
Original source
Jan 1, 2025·The Journal of International Legal Communication
0 cites
THE LEGAL STATUS AND REGULATION OF DECENTRALIZED AUTONOMOUS ORGANIZATIONS (DAOS) IN PRIVATE INTERNATIONAL LAW

I.M. Sopilko

Decentralized Autonomous Organizations (DAOs), novel organizational structures governed by smart contracts on a blockchain, present a profound challenge to established legal paradigms. Designed to be borderless, transparent, and autonomous, DAOs operate in inherent conflict with a global legal system predicated on territorial jurisdiction and centralized authority. This article provides an exhaustive analysis of the treatment of DAOs under private international law (PIL). It begins by examining the fundamental crisis of legal categorization, where „unwrapped” DAOs face a default classification as general partnerships, imposing unlimited personal liability on their members—a risk starkly illustrated by landmark litigation such as CFTC v. Ooki DAO. The analysis then delves into the core tenets of PIL, demonstrating the inadequacy of traditional connecting factors for determining jurisdiction and applicable law in a decentralized context and exploring the formidable challenges of enforcing judgments against on-chain assets. Through a comprehensive comparative analysis of emerging regulatory frameworks in the United States (Wyoming), the European Union (MiCA), Switzerland (DLT Act), Liechtenstein (Blockchain Act), and the United Kingdom (Law Commission proposals), this article maps the fragmented global response. It argues that the adoption of „legal wrappers” is not merely a corporate structuring choice but a strategic PIL maneuver to preempt legal uncertainty. The article concludes that the legal landscape is evolving from a simple question of „what is a DAO?” to a complex, second-generation PIL problem of „which DAO law applies?” It posits that the future lies not in the triumph of code over law, but in a hybrid synthesis, and calls for international cooperation to develop coherent principles that can guide the integration of these transformative entities into the global legal order.

Open access
Corporate Governance and Law
Corporate Law and Human Rights
Corporate Insolvency and Governance
Original source
Nov 5, 2024·2024 IEEE Cyber Science and Technology Congress (CyberSciTech)
2 cites
An Approach to Detecting Reentrancy Vulnerabilities in Interacting Smart Contracts Using Model Checking

Xinzhuo Chai, Huang Bi, Ning Liu, Guoxi Liu · 6 authors

Blockchain-based distributed ledgers are widely adopted due to their decentralized, tamper-resistant, and trustworthy characteristics. Smart contracts, defined digitally, automatically execute contract terms and are typically composed of specific programs. These contracts manage transactions through the blockchain ledger, enabling network participants to automate transaction processes. While smart contracts are crucial in blockchain technology, their tamper-resistant and publicly accessible nature introduces significant security challenges. Notably, reentrancy vulnerabilities have led to severe incidents, such as the 2016 DAO attack, where attackers repeatedly invoked contract functions, resulting in substantial financial theft. This paper proposes a model-checking approach to detect reentrancy vulnerabilities in smart contracts. By employing Labelled Transition Systems (LTS) and Linear Temporal Logic (LTL), we can formally describe and verify smart contract behavior. We define LTL specifications for the Checks-Effects-Interactions (CEI) pattern to ensure state updates occur before any external interactions, effectively detecting reentrancy attacks.

Blockchain Technology Applications and Security
Corporate Insolvency and Governance
FinTech, Crowdfunding, Digital Finance
Original source
Oct 30, 2024·Uzbek journal of law and digital policy.
2 cites
Liability Mechanisms and Dispute Resolution in Crypto Exchange Contracts: Balancing Code-Based Execution and Legal Enforceability

Azizjon Nazarov

This paper examines the tension between code-based execution and legal enforceability in smart contracts used by cryptocurrency exchanges. As decentralized finance grows in prominence, there is an increasing need to balance the immutability and automation of blockchain-based agreements with traditional legal protections and dispute resolution mechanisms. We analyze current approaches to liability allocation and conflict resolution in major crypto exchanges, identifying key challenges in harmonizing algorithmic governance with existing contract law. Case studies of recent exchange hacks and failures are used to illustrate the limitations of purely code-based systems. We then propose a hybrid model that preserves the efficiency of automated execution while incorporating safeguards for human intervention in exceptional circumstances. This framework aims to enhance user protections, regulatory compliance, and overall trust in decentralized financial infrastructure. Our findings have implications for exchange operators, regulators, and contract law as it evolves to address blockchain-enabled agreements.

Open access
Corporate Insolvency and Governance
European and International Contract Law
Dispute Resolution and Class Actions
Original source
Sep 13, 2024·Palestra.
0 cites
Wykorzystanie Distributed Ledger Technology do prowadzenia rejestru akcjonariuszy prostej spółki akcyjnej

Paweł Dyrduł

W artykule autor poddaje analizie możliwość zastosowania technologii rejestru rozproszonego do prowadzenia rejestru akcjonariuszy w polskim prawie handlowym. Jako źródło rozważań autor przyjął nowo dodaną do polskiego porządku prawnego prostą spółkę akcyjną, w której rejestr akcjonariuszy może być prowadzony właśnie z wykorzystaniem analizowanej technologii. Poczynione rozważania ukierunkowane są na przedstawienie zalet oraz wyzwań, z którymi musi się zmierzyć nowa technologia, a także na przedstawienie możliwości jej stosowania w amerykańskim prawie spółek.

Open access
Corporate Governance and Law
Corporate Insolvency and Governance
Education, Literature, Philosophy Research
Original source
Sep 5, 2024·Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad
3 cites
The Recognition and Regulation of Smart Contracts in South Africa

Michele van Eck, Fafa Delight Agbeko

Our understanding of contracts continues to evolve. Electronic contracts that have typically taken the form of shrink-wrap, click-wrap, web-wrap, scroll-wrap, multi-wrap and sign-in-wrap agreements have undergone further developments with the introduction of automation in electronic contractual engagements and, more recently, the advent of the so-called "smart contract". Different types of smart contracts exist, including smart contracts that operate on blockchain technology. Despite these developments in commercial and contractual activities, the South African legal framework does not officially recognise smart contracts. The use of the Electronic Communications and Transactions Act, 2002 (ECTA) as a mechanism for the regulatory oversight of smart contracts in South Africa is, in its current form, woefully inadequate and limited in its application to smart contracts. Other jurisdictions, like the European Union (EU), have passed draft legislative and regulatory documentation called the Data Act to address smart contracts, whilst the UK Law Commission has provided recommendations to regulate smart contracts. As South Africa currently has no equivalent to the EU's draft Data Act and has not considered the operation of smart contracts in South Africa, the position in the EU and United Kingdom (UK) is considered in this paper to provide guidelines as to the aspects that it would be necessary to regulate in a South African context.

Open access
European and International Contract Law
Corporate Insolvency and Governance
Legal Issues in South Africa
Original source
Aug 29, 2024·Advances in business strategy and competitive advantage book series
3 cites
Corporate Governance Dilemma

Rajinder Minhas, Ashutosh Dwivedi

The governance of corporate has to be exemplary. Corporate, as a separate legal entity with limited liability in most cases, derives its corpus from varied shareholders and in consequence, it is obligated that the affairs of such a person are to be commanded with upkept trust. But it is alarmingly strange that there are testimonial facts to prove that corporate as a person failed, when the custodian of the trust themselves betrayed it. Yes, it cannot be denied that the fraudulent acts are belligerent and shakes the conscience of one and make the scene susceptible for a thorough proof. It is also understandable that in a duty- fiduciary, if there is done any negative to the interest of anyone in the stake, it is criminal and not acceptable at all! To target such mentalities of the vested, an alarm has been raised in this paper.

Corporate Finance and Governance
Family Business Performance and Succession
Corporate Insolvency and Governance
Original source
Jun 8, 2024·Computer law & security review
21 cites
Non-fungible tokens, tokenization, and ownership

Janne Kaisto, Teemu Juutilainen, Joona Kauranen

The emergence of non-fungible tokens (NFTs) in the blockchain environment has prompted many intriguing questions for private law scholars around the world. A question as basic as whether NFTs can be owned has proven difficult in many countries. This is the first research question of our article, which focuses on NFTs created in the Ethereum system by utilizing standard ERC-721. Because these NFTs are identifiable and distinguishable from all other tokens, the notion of owning an NFT is not unthinkable. Yet no universal answer can be offered. Whether NFTs qualify as objects of ownership must be studied at the level of individual legal systems. We argue that NFTs can be owned under Finnish law, with the same probably applying to many other legal systems. Starting with this notion, we pose two further research questions. As the second research question, we ask what problems of a patrimonial law nature may arise in attempts to connect different kinds of rights, even irrevocably, to owning or holding an NFT. Creditor rights seem relatively easy in this respect because most legal systems allow prospective debtors to obligate themselves as they wish. We also study whether a limited liability company could issue an NFT as a share certificate with legal effects corresponding to those of a physical (paper) share certificate. While an affirmative answer could be justified in some legal systems, Finnish law makes it difficult to tokenize a company's shares other than in the framework of a settlement system within the meaning of the European Union's DLT Pilot Regulation. Even greater difficulties arise in attempts to connect the ownership of a (material) thing and of an NFT so that a person who owns a token also owns the thing. Our third and final research question addresses tokenization of digital art, which gives rise to some special questions. We ask what rights the transferee of an NFT can receive in connection with tokenization of digital art. Here, our main finding is that digital art can be meaningfully tokenized even though digital copies are not regarded as possible objects of ownership.

Open access
Blockchain Technology Applications and Security
Security, Politics, and Digital Transformation
Corporate Insolvency and Governance
Original source
May 1, 2024·Arbitration.
0 cites
Cryptocurrency Insolvency Disputes: Challenges and the Efficiency of Mediation

Atie Babaie

The global cryptocurrency industry wields significant influence over financial markets, with farreaching consequences for entire economies. While cryptocurrencies hold the potential to foster innovation, transparency, and benefits across various industries, they also introduce problems and disruptions, particularly in cases involving cryptocurrency insolvency and its resolution. In such instances, mediation, an alternative dispute resolution (ADR) technique wherein a neutral third party known as a mediator facilitates discussions and aids in reaching a mutually agreeable solution, can prove invaluable. By employing mediation in contentious cryptocurrency insolvency matters, it becomes possible to achieve resolutions that benefit both debtors and creditors, while also bolstering national economies. This research delves into the existing mechanisms for cryptocurrency dispute resolution and the challenges they present, drawing from recent cases in different countries. The objective of this study is to evaluate the position of mediation in global insolvency disputes, followed by the presentation of potential avenues that position mediation as an efficient mechanism for addressing insolvency disputes concerning cryptocurrencies.

FinTech, Crowdfunding, Digital Finance
Blockchain Technology Applications and Security
Corporate Insolvency and Governance
Original source
Mar 15, 2024·Advances in web technologies and engineering book series
6 cites
NFTs

Vedashree Mali, Manjiri Gadekar

Digitalization has led to new investments in information including advance administration, storage, and gathering of corporate information. Blockchain technology has enabled this basic change, and it is becoming a feasible way to manage digital assets in various areas. These assets have enormous value and can be traded in a separate market from traditional assets. Non-fungible tokens (NFTs) are a prime example of this progress. NFTs have created a data-based digital asset market and are safely kept on blockchain network. Unlike fungible digital assets, NFTs are irreplaceable. Gaming, health care, real estate, metaverse and finance could benefit from it. NFTs are more than just digital files and can be crucial to digital finance and its integration in BFSI is evolving due to blockchain and cryptocurrency. NFTs have fundamental obstacles that must be solved before they are accepted. Usability, privacy, governance, security, extensibility, environmental effect and intellectual property are some challenges faced by NFTs. This study explores the opportunities and challenges created by NFTs.

4 source records
Blockchain Technology Applications and Security
Corporate Insolvency and Governance
Visual Attention and Saliency Detection
Original source
Jan 1, 2024·HAL (Le Centre pour la Communication Scientifique Directe)
0 cites
Désintermédiation et smart contract

Mayoukou Célestin

International audience

European and International Contract Law
Corporate Insolvency and Governance
Law, Economics, and Judicial Systems
Original source
Jan 1, 2024·SSRN Electronic Journal
0 cites
Limited Liability as Applied to DAOs

Biyan Mienert

No abstract is available for this record.

Open access
Law, Economics, and Judicial Systems
Corporate Insolvency and Governance
European and International Contract Law
Original source