The evolution of blockchain technology as a foundational and transformational technology helps solve critical societal problems. Blockchain technology enables sustainability-focused blockchain initiatives to achieve their social and public welfare objectives. Using a dataset of...

This current initiative to reform public procurement after Brexit raises the question of how to deal with exclusions (debarment) in the UK legal system. This area has received little attention in the past but Brexit offers both more legal flexibility and a political opportunity to address the...

The authors examine the emergence and proliferation of stable cryptocurrencies and their uses. After evaluating the core shortcomings associated with fiat currencies, the authors highlight the benefits of stable cryptocurrencies for monetary policymaking, overall market stability, and their...

In 2017, Congress passed major tax legislation at warp speed. After enactment, it fell to the Treasury Department to write regulations clarifying and implementing the new law. To assure democratic legitimacy in making regulations, administrative law provides that an agency must issue a notice of...

A requirement or preference for contractors to pay workers involved in the delivery of public contracts a wage above the legal minimum can be seen as part of socially responsible public procurement. However it may also be seen as a restriction on the free movement of goods and services, inasmuch...

The article starts with a short analysis on the main features of the definition of conflict of interest under public procurement laws at EU and Romanian level. Although it is a positive thing having a definition of conflict of interest in the current Public Sector Directive, a close look at this...

This paper provides a critical analysis of the new operating model for NHS procurement that is being implemented in 2018 (the ‘NOM’). The NOM is expected to generate significant savings through centralised procurement and strategic supply chain management, which can then be dedicated to...

After the G-20 and European Union (EU) Financial Transaction Tax (FTT) proposals came to a dead end, some European countries proposed enactment of the tax through enhanced cooperation. The initial substantive proposal raises numerous questions on its configuration aimed at a non-fiscal objective...

There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of a specially calculated base amount of income....