This paper examines the integration of advanced risk management techniques with sophisticated tax optimization strategies in alternative investment portfolios. We propose a comprehensive framework combining A. tail risk analytics with Big Four accounting firm structuring methodologies, enhanced by Monte Carlo simulations for tax provisioning volatility assessment. Our empirical analysis demonstrates that the implementation of Special…

Reports
Reports help businesses to track and optimize performance. Here we cover different types of reports with examples of when to use them!
A meta-analysis of 127 peer-reviewed studies (2000-2024) on behavioral economics, personal data valuation, prediction markets, surveillance capitalism, and universal basic income (UBI) with data was conducted. The analysis of key studies reveals several critical findings.
Study 1 (Acquisti, Taylor, Wagman, 2020) found that the average willingness-to-accept (WTA) for sharing continuous GPS location data is…
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)…
The impact of the Pillar Two international tax regime (OECD) on the valuation and structuring of tokenized carbon credit (TCC) investments, particularly in France.
(A) Structural effect of Pillar Two on the taxation of TCCs
¤ Pillar Two imposes a minimum effective rate of 15% on the profits of multinational corporations, neutralizing tax optimization…
Multi-model analysis of regulatory and OSINT data confirms with 99.4% confidence that TEnergies utilizes a complex tax optimization structure centered on its Geneva trading subsidiary. This structure uses the "Rest of the World" category in tax reports as a proxy for low-tax jurisdictions, primarily Switzerland.
The implementation of the OECD Pillar Two GloBE rules,…
Notre analyse multi-modèles appliquée aux données publiques confirme que TotalEnergies utilise une architecture complexe d’optimisation fiscale via sa filiale de trading à Genève. La catégorie "reste du monde" dans ses rapports fiscaux agit comme une variable proxy pour des juridictions à fiscalité réduite, principalement la Suisse.
Les travaux empiriques de l’Institut de Genève ont démontré…
Analysis and summary based on the article "The Iran War Is Exposing the Petrodollar While Boosting the Yuan" by Eric Sepanek
The conflict involving Iran is challenging the U.S. dollar's dominance in the global financial system, despite an initial spike in the dollar's value (DXY) following the outbreak of war, which primarily reflects immediate…
Islamic Revolutionary Guards Corps (IRGC) Commander Major General Ahmad Vahidi and his inner circle appear to have recently consolidated control over Iran's military response and negotiating strategy concerning the United States, evidenced by the IRGC Navy attacking commercial vessels in the Strait of Hormuz on April 18 and declaring it closed to all traffic. …
Hamza Lemssouguer's Arini Capital fund, launched in 2022 with $1.3 billion and reaching $20 billion in assets under management, is highlighted for its focus on European distressed debt and high-yield credit refinancing for companies like Altice. Arini closed its flagship fund at $4 billion to maintain performance and is expanding into CLOs and private credit.…
The current outperformance of gold (XAU) and mining stocks over the rest of the market (especially technology) is not a temporary anomaly. It results from the "double commoditization" of AI and software, which is destroying the monetization model of intellectual capital. As intelligence becomes a cheap and widely available commodity, the physical resources needed to…
Analyse de marché