Top-Up Tax

The STEELLDY CCQI Index: Methodology and Function as a Fiscal Barometer. (a) Climate Credit Quality Index (CCQI) Architecture

1.1 Proprietary Multidimensional Benchmark Evaluating the Integrity, Durability, and Liquidity of Carbon Credits The Climate Credit Quality Index (CCQI) developed…

2 semaines 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 semaines 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 semaines ago

Pool Tokens: Stochastic Modeling of the Impact of Pillar Two (OECD) on Tax Engineering and the Valuation of Tokenized Carbon Investments

1.1 Collective Structuring and Pooling of Heterogeneous Quality Carbon Credits Pool tokens represent a stake in a collective portfolio of…

3 semaines ago

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…

3 semaines ago

Integration of the CCQI Index into Credit Risk Models

1.1 Adaptation of the Merton Model: Adjustment of the Probability of Default (PD) using the CCQI Index The integration of…

3 semaines ago

Stochastic Modeling of the Impact of Pillar Two (OECD) on Tax Engineering and the Valuation of Tokenized Carbon Investments (TCC): Correlation Analysis Between STEELLDY’s CCQI Index and the Risk-Adjusted Tax Performance of TCCs in French Jurisdiction

The impact of the Pillar Two international tax regime (OECD) on the valuation and structuring of tokenized carbon credit (TCC)…

4 semaines ago

Modeling of « TEnergies' » profit shifting anomalies via the Geneva hub through the lens of GloBE rules (Pillar Two)

Multi-model analysis of regulatory and OSINT data confirms with 99.4% confidence that TEnergies utilizes a complex tax optimization structure centered…

4 semaines ago

Analyse technique de l’optimisation fiscale de TotalEnergies via sa filiale de trading à Genève. Application des principes de pleine concurrence (arm’s length principle)

Notre analyse multi-modèles appliquée aux données publiques confirme que TotalEnergies utilise une architecture complexe d’optimisation fiscale via sa filiale de…

2 mois ago

Le pivot fiscal audacieux de Meta validé par la « substance économique »

Analyse techniquement irréprochable de la stratégie fiscale la plus avancée dans l'ère post-BEPS (Base Erosion and Profit Shifting) Ce schéma…

6 mois ago