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Insights on Crypto Asset Tax Reporting and Tokenisation of Real-World Assets
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作者 Peter Brewin 《Belt and Road Initiative Tax Journal》 2024年第1期52-59,共8页
To keep pace with the development of the crypto industry due to its sheer size and complex business models,the Organisation for Economic Co-operation and Development(OECD)introduced the Crypto Asset Reporting Framewor... To keep pace with the development of the crypto industry due to its sheer size and complex business models,the Organisation for Economic Co-operation and Development(OECD)introduced the Crypto Asset Reporting Framework(CARF)to enhance transparency in relevant transactions.It is envisaged that the introduction of CARF will facilitate the exchange of information and potentially lead to increase in tax revenues for those jurisdictions enacting such requirements in due course.In turn,industry players will need to assess the implications this will have in their business from reporting readiness and implementation perspectives.Meanwhile,the tokenisation of real-world assets(RWAs)is gaining momentum.The legal and tax implications that may arise from this latest development can be complex and uncertain. 展开更多
关键词 Tax service Cryptocurrency Digital asset Crypto asset Reporting Framework Blockchain Distributed ledger Tokenisation
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Exploring the role of Web 3.0 in the culture conservation
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作者 Yitong Meng 《Journal of Social Science Development Research》 2024年第1期48-58,共11页
This article explores the potential of Web 3.0 technology to transform the field of cultural conservation.By introducing the history of internet and display the limitations of current cultural protection methods,peopl... This article explores the potential of Web 3.0 technology to transform the field of cultural conservation.By introducing the history of internet and display the limitations of current cultural protection methods,people could see Web 3.0 offers innovative solutions for preserving,accessing,and engaging with cultural heritage.The revolutionary impact of this technology on traditional methods of cultural preservation and suggests its transformative potential in enhancing acessibility,engagement,and preservation efforts worldwide.This technology provides new tools and opportunities for preserving,accessing,and engaging with cultural heritage.With Web 3.0,people can create decentralized networks that can provide secure and transparent access to digital assets,including cultural artifacts. 展开更多
关键词 Web 3.0 Cultural conservation Digital assets
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