Forward

The Qoin Foundation is a Foundation company incorporated in the Cayman Islands with limited liability whose registered office is at Harbour Place, 2nd Floor 103 South Church Street, PO Box 472, George Town, Grand Cayman KY1-1106 Cayman Islands.

The key functions and responsibilities of the Qoin Foundation:

  • Provide governance and oversight for the furtherance of the Qoin use case;
  • Arrange the audit and deployment of the Qoin Smart Contract and blockchain protocols;
  • Manager of the reserve and treasury tokens;
  • Consider, respond, and implement regulatory requirements;
  • Appoint and manage service providers to the ecosystem;
  • Propose and manage incentive and rewards policies to expand the ecosystem;
  • Liaise with third party blockchains and exchanges regarding bridges and listings

Introduction Qoin

  • Qoin allows users to exchange goods and services with participants in the ecosystem willing to accept Qoin.
  • Qoin has been utilised in over A$2.5 Billion of transactions at the wallet algorithm value at time of transaction, at zero gas fees.
  • Qoin is unique because it has a proven medium of exchange use-case adopted by tens of thousands of registered businesses, merchants, and consumers.
  • Qoin aims to be the People’s everyday crypto utility.

The Qoin Foundation

The Qoin Foundation is a Foundation company incorporated in the Cayman Islands with limited liability whose registered office is at Harbour Place, 2nd Floor 103 South Church Street, PO Box 472, George Town, Grand Cayman KY1-1106 Cayman Islands.

The key functions and responsibilities of the Qoin Foundation:

  • Provide governance and oversight for the furtherance of the Qoin use case;
  • Arrange the audit and deployment of the Qoin Smart Contract and blockchain protocols;
  • Manager of the reserve and treasury tokens;
  • Consider, respond, and implement regulatory requirements;
  • Appoint and manage service providers to the ecosystem;
  • Propose and manage incentive and rewards policies to expand the ecosystem;
  • Liaise with third party blockchains and exchanges regarding bridges and listings.

Blockchain Consensus Model & Technical

The Qoin digital asset migration is from an enterprise blockchain to the public Base blockchain. Base is open and trusted built as an Ethereum Layer 2, decentralised with the Optimism SuperChain, and incubated by Coinbase Inc.

The Base onchain economy has a worldwide reach of millions of people, thousands of tech developers, and onramps in 190+ countries.

Base provides opportunities for:

  • multiple bridges to other public blockchains and networks;
  • various wallets to connect to its chain; and
  • interfacing to most leading exchanges.


The transition to Base on Ethereum allows Qoin flexibility to interact across the largest crypto ecosystem in the world.
For further technical information on Base see: www.base.org

Qoin Token Economy

The Qoin Smart Contract address:

 0x7ba2aCCC20861F7B0E58C0a97d1Ad94Cc29b3049

provides a maximum supply of 394.8 million tokens. As at the date of this whitepaper the total token supply is as follows:

  • tokens in circulation – 337.1 million
  • tokens in reserve as treasury tokens – 57.7 million
  • total supply – 394.8 million

As the total supply equates to the maximum supply there can be no new or further tokens generated, minted or issued.

• Reserve and Treasury
The Qoin Foundation is the manager of the treasury tokens in reserve. The treasury tokens can only be distributed under the following circumstances:

  • as incentives or rewards to new merchants, businesses, and consumers who join the ecosystem;
  • to developers, contributors and suppliers who provide third party services to the ecosystem;
  • to cover the direct costs of the Qoin Foundation.

Fees
Normal gas fees as charged by Base will be applicable. However, a service provider (Opteq App) has agreed to sponsor the gas fees for transactions made through their App on the Base blockchain for a period of at least 3 years from 30 May 2025, with the aim of continuing this as technology advances. Thereafter, users may be required to directly cover their gas fees for transactions on the Base blockchain.

• Fair Value Algorithm
Previously the fair value of each Qoin, for purposes of exchanging Qoin for goods and services within the community, was determined by an algorithm. The algorithm was described in the original white paper. Due to further decentralization and reviewing the blockchain data of the past five years, the Qoin Foundation has resolved to replace the algorithm with a market price discovery mechanism until such time that adequate market pricing becomes available.

The Reserve & Incentive Management Policy

The Qoin Foundation as manager of the Qoin Reserve and its treasury tokens will manage the distribution of incentives and rewards in accordance with the incentive management policy.  The policy includes performance and activity-based rewards and incentives for community participants including merchants, consumers, developers and contributors.

The Team

The directors of the Qoin Foundation are Paul Parker and Derek O’Toole.

Paul Parker:

  • experienced lawyer in the digital asset space and head of corporate finance at Alexanders Law Limited, a Cayman Islands law firm;
  • has over fifteen years’ experience providing legal, regulatory and corporate governance advice to boards of directors, managers, financial institutions and investors around the world;
  • began his legal career with Ashurst, London where he worked on a wide range of finance transactions before moving to the Cayman Islands;
  • holds a Law Degree and Master of Philosophy degree from Queen’s University of Belfast and is also a member of the Institute of Banking in Ireland;
  • Registered Professional Director with the Cayman Islands Monetary Authority “CIMA” and is a member of the Cayman Islands Directors Association.

Derek O’Toole

  • a Chartered Accountant with over 17 years of crossfunctional experience spanning audit, corporate finance, fintech, and blockchain infrastructure;
  • a career that blends technical accounting expertise with deep operational leadership in both high-growth startups and established financial institutions;
  • served as CFO at Real Vision, where he led financial operations, strategic planning, and capital management during a period of significant growth in the crypto media space.  Later joined Lukka, a leading blockchain data and compliance company, where he played a pivotal role in strategic finance and operations—developing forecasting frameworks, supporting investor relations, and contributing to the firm’s expansion into institutional-grade services for the digital asset ecosystem;
  • his professional focus lies at the intersection of strategic finance, operational excellence, and digital asset infrastructure and has advised a range of early-stage and growth-stage companies, particularly in the Web3 and decentralized finance sectors, including Layer 1 protocols, decentralized exchanges, and blockchain service providers.

Paul and Derek are experienced fintech executives and ideally placed to lead and support the Qoin Foundation as it furthers the cause of Qoin.

Regulatory Environment & Risks

Participants should be aware that regulatory changes in relation to crypto currencies, digital assets and technology are the subject of change and evolution and these changes may be sudden and may impact the utility, functionality, or availability of Qoin, as it will any product.  Key risks include, but are not limited to:

Securities Law Considerations

Crypto currencies, digital assets and technology may be classified as securities in various jurisdictions if they meet certain criteria, such as under chapter 7 of the Corporations Act in Australia and the Howey Test in the United States or similar tests in other countries.  Such classification, if applying to the Qoin project, would trigger securities onerous registration requirements, disclosure obligations, and potential liability for non-compliance.

While on 6 May 2024 the Federal Court of Australia rejected an argument by ASIC that the Qoin Token or Qoin Blockchain were themselves part of a financial product, with the court ruling that the “Qoin Wallet”, not the Qoin Token itself, was a financial product, this area of law remains unsettled globally and regulatory positions continue to evolve.

The Australian Government has proposed a digital asset framework, and laws are expected to be introduced later in 2025 to the Australian Parliament but the form of those laws and the obligations they may place on any Australian companies dealing in digital assets is not yet settled.

Additional Regulatory Considerations

Anti-Money Laundering (AML) and Know Your Customer (KYC): Varying requirements across jurisdictions may impose obligations on token issuers, exchanges, and wallet providers which may impact holders and users of the Qoin Token.

Tax Treatment

Uncertain and evolving tax classifications for crypto currencies, digital assets and technology may create tax compliance risks.  You are responsible for any taxation events arising as a result of your acquisition or disposal of Qoin tokens and Qoin Foundation does not make any representations or provide you with any suggestions or advice concerning taxation matters.  You should obtain qualified taxation advice addressing your unique situation and needs.

Cross-Border Considerations

Regulatory fragmentation across jurisdictions creates compliance complexity for global operations.  The Qoin Foundation monitors regulatory developments and seeks to maintain compliance across all relevant jurisdictions.

Cyber risk

Blockchain systems are novel and evolving and may be susceptible to cyber-attacks which have not yet been documented or experienced.  You should be aware of the risk concerning the loss of private keys or seed phrases, which can result in a total loss of crypto currencies, digital assets and technology, and know that we do not hold your private keys or seed phrases and cannot recover these for you.

Disclaimer

The information in this Whitepaper is subject to change or updates without notice.  Qoin Foundation Limited “Qoin Foundation” does not make any representation or warranty (whether express or implied) in relation to the reliability, accuracy or completeness of any of the information provided in this Whitepaper.  This Whitepaper does not constitute an offer or solicitation to sell securities, shares, derivatives or an interest in a managed investment scheme and is for information purposes only.  You should rely on your own investigations and assessment as to the contents of this Whitepaper.  The purchase or acquisition of Qoin does not grant the buyer/acquirer a share of any profits earned by Qoin Foundation or any decision-making powers in relation to the operation of Qoin Foundation.  Nothing contained in this Whitepaper should be construed as investment, trading, business, legal, tax or financial advice.  You should consult the relevant professionals regarding the purchase/acquisition of Qoin.  You should be aware of the possibility that you may have to bare the financial risk of any purchase/acquisition of Qoin for an indefinite period.  Qoin Foundation does not provide any guarantee that Qoin will have any present or future value or will change in value after the date of issue.  This Whitepaper contains statements, forecasts and financial information which constitute progressive information.  Such statements or information contain unknown risks and uncertainties which may initiate actual events or results which may materially deviate from the forecasts, statements or the results implied or expressed in such progressive statements.  It would be prudent for prospective purchasers/acquirers of Qoin to carefully consider all risks associated with Qoin prior to purchasing/acquiring Qoin.

Exclusion of Liabilities

Qoin Foundation disclaims all liability for the contents of this Whitepaper to the maximum extent permitted by law.  Qoin Foundation, its officers, employees, advisors, consultants and agents accept no liability related to Qoin or any recipient of this Whitepaper or any other person, including without limitation, any liability arising from fault or negligence (including gross negligence) for any loss arising from this Whitepaper, or its contents, omissions or otherwise arising in connection with it.  To the maximum extent permitted by the applicable law, Qoin Foundation will not be liable for any indirect, special, incidental, consequential, or other losses of any kind, in tort, in contract or otherwise (including but not limited to loss of revenue, income or profits, and loss of use or data), arising out of or in connection with the purchase of Qoin, or reliance on this Whitepaper, or any part thereof by any person, entity or otherwise.

Contact us

The best way to contact the Qoin Foundation is at: [email protected]