1.1 Minimum Effective Tax Rate of 15% and calculation of the top-up tax
Pillar Two of the OECD framework on international tax reform introduces a minimum effective tax rate of 15% applicable to the profits of multinational enterprises (MNEs) with consolidated revenue exceeding 750 million euros. This mechanism, formalized in the GloBE (Global Anti-Base Erosion)…
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DécarbonisationSynthetic Tokens : Stochastic Modeling of the Impact of Pillar Two (OECD) on Tax Engineering and the Valuation of Tokenized Carbon Investments
1.1 Replicating Carbon Price Exposure Without Physical Holding of Credits
Synthetic tokens offer exposure to carbon credit…
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Taxonomy and Characterization of Carbon Credit Tokens (CCTs)
1.1 Direct Ownership Tokens
1.1.1 On-chain Representation of Carbon Credits Held in…
Specific Implications for Intangible Assets : Regulatory Fundamentals and Architecture of Pillar Two in France
1.1 Exclusion of Tokenized Carbon Credits from the Substance-Based Carve-Out (SBCO)
The…
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