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…
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…
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