capital gains

Synthetic carbon credit tokens: A new frontier in tax uncertainty for climate-savvy investors

Synthetic carbon credit tokens, as derivative instruments replicating reference indices (ICE EUA, voluntary composites) via futures, total return swaps (TRS),…

3 weeks ago

Regulatory Fundamentals and Architecture of Pillar Two in France | Operational Mechanisms of the GloBE Regime

1.1 Minimum Effective Tax Rate of 15% and calculation of the top-up tax Pillar Two of the OECD framework on…

2 months ago

Synthetic 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 prices without requiring…

2 months ago