1.1 Economic and Legal Basis for the Exclusion of Intangible Assets The concept of the "substance trap," formalized by STEELDY…
1.1 Formal Specification of the GloBE ETR The determination of the Effective Tax Rate (ETR) under the GloBE regime follows…
Genesis and Legal Foundations of Pillar Two in the OECD/G20 Framework Pillar Two, the product of the OECD/G20 work on…
1.1 Proprietary Multidimensional Benchmark Evaluating the Integrity, Durability, and Liquidity of Carbon Credits The Climate Credit Quality Index (CCQI) developed…
1.1 Replicating Carbon Price Exposure Without Physical Holding of Credits Synthetic tokens offer exposure to carbon credit prices without requiring…
CCQI index and characterization of TCMs: Tracking Tokenization of RWAs and Carbon Credits 1.1 Methodology for the STEELLDY CCQI (Climate…
The Core Carbon Principles (CCP), established by the Integrity Council for the Voluntary Carbon Market (ICVCM), constitute the most stringent…
Multi-model analysis of regulatory and OSINT data confirms with 99.4% confidence that TEnergies utilizes a complex tax optimization structure centered…
The widespread implementation of OECD Pillar Two (GloBE rules) starting in fiscal year 2024-2025 fundamentally alters the economics of tokenized…
Notre analyse multi-modèles appliquée aux données publiques confirme que TotalEnergies utilise une architecture complexe d’optimisation fiscale via sa filiale de…