More on blockchain and the cryptocurrency – Ethereum
Well to quote Blockgeeks:
Every single operation that takes part in Ethereum, be it a simple transaction, or a smart contract, or even an ICO takes some amount of gas. Gas is what is used to calculate the amount of fees that need to be paid to the network in order to execute an operation.
And gas is paid in ether. So while BTC’s value is purely a community backed medium of exchange/store of value ( i.e. a classic currency), the value of ether is more akin to barrels of oil, bushels of wheat or donkey-sacks of cocaine. And while some people or institutions might accept that as a payment method, that doesn’t make it a currency – its a classic commodity.
Here’s a good link for further reading:
Here is more information:
Two places I would suggest you look at are the Consensys Academy, for training on Ethereum, and the Hyperledger foundation.
Many other places (General Academy, Flatiron School, Coursera, etc.) also offer blockchain programs.
Here are some interesting articles:
Blockchain Benefits of Robotic Process Automation in Transfer Pricing
AI an intro before considering tax
A background to tax and E-Commerce:
Digital or Ecommerce extract OECD MTC 2014 Condensed pages 114 – 117
Digital and Ecommerce introductory summary
Digital – International Taxation in the Digital Economy- Challenge Accepted?
Taxing Digital Business models 2018 by Dr Vikram Chand
2018 Latest Blockchain Trends to Watch Out For in 2018 Hacker Noon
2018 Blockchain 7 ways blockchain will change the legal industry forever _ TechRadar
2017 Blockchain In Legal, Blockchain Is The New Black _ Above the Law
Digital Economy beps-reports-2015-executive-summaries
Digital Economy Taxation in Digital Economy
Digital Economy Taxation Measures Very Concerning to US Vertex Inc
Digital economy—It’s complicated