Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations

Journal
International; OECD
Bulletin for International Taxation 2024 (Volume 78), No. 11
In this article, the author discusses how decentralized autonomous organizations (DAOs), as blockchain-based electronic entities, are well-suited to a global digital economy. While challenges related to taxation persist, the author highlights the potential for more efficient tax collection in a digitally integrated world.