Comparative Analysis and Mapping of Tax Risks

1.1 Tripartite Classification Framework for Carbon Credit Tokens The taxonomy of Carbon Credit Tokens (CCTs) proposed by STEELLDY is structured around three fundamental categories, each presenting a distinct tax risk profile under the Pillar Two framework. This tripartite classification | direct possession tokens, pool tokens, and synthetic tokens | constitutes an essential analytical framework for…

07/06/20260Comments

ByOleg Turceac

Taxonomy and Characterization of Carbon Credit Tokens (CCTs)

1.1 Direct Ownership Tokens 1.1.1 On-chain Representation of Carbon Credits Held in Custody by the Investor Direct ownership tokens constitute the most fundamental form of carbon credit tokenization, representing a digital claim on a physical carbon credit held in custody by an accredited custodian. This structure ensures a one-to-one correspondence between the issued token and…

05/15/20260Comments

ByOleg Turceac

Tokenization of carbon assets: blockchain protocols, on-chain traceability, and fractionalization

The tokenization of carbon credits is based on a layered technological architecture that ensures interoperability between traditional carbon credit registries and blockchain infrastructures. The typical protocol involves: (i) the verification and custody of carbon credits in a traditional registry account; (ii) the issuance of representative tokens on a public or permissioned blockchain, with a 1:1…

05/12/20260Comments

ByOleg Turceac