PACTE is a business regulation law that was passed by the French government on May 22, 2019. It contains several provisions related to cryptocurrencies.

Action Plan for Business Growth and Transformation (PACTE)

- Accounting rules for tokens
- Tax treatment of digital assets

Accounting and tax treatment of cryptocurrencies

- France's Action Plan for Business Growth and Transformation (PACTE)
- Accounting and tax treatment of cryptocurrencies

University of Minnesota - Twin Cities

Currencies build on a blockchain i.e., Bitcoin, Ethereum, etc. They can serve numerous purposes, including stores of value, hosts for dApps and more.

Cryptocurrencies

Barsan, Iris M., Regulating the Crypto World - New Developments from France (December 22, 2019). RTDF 4/2019, pp. 9-30, Available at SSRN: https://ssrn.com/abstract=3484391 or http://dx.doi.org/10.2139/ssrn.3484391

Regulating the Crypto World - New Developments from France

- Bitcoin (BTC)
- Ethereum (ETH)
- Tether (USDT)
- Cardano (ADA)
- Binance Coin (BNB)
- XRP (XRP)
- Solana (SOL)
- USD Coin (USDC)
- Polkadot (DOT)
- Dogecoin (DOGE)
- Loki (LOKI)

List of cryptocurrencies

- Financing of terrorism
- Antitrust concerns towards mining

Concerns involving cryptocurrencies

Regulation of cryptocurrencies

Stablecoins are a digital currency linked to a fiat currency, usually the US dollar. Due to this stable linkage they don't hold with them the massive amounts of volatility that is so common among other cryptocurrencies.

Stablecoins

Consensus mechanisms are protocols used in cryptocurrencies to validate transactions and maintain the integrity of the blockchain without a central authority. Common mechanisms include Proof of Work (PoW), Proof of Stake (PoS), and Delegated Proof of Stake (DPoS), each with varying energy efficiency, scalability, and security trade-offs.

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