The tax implications of Decentralized Autonomous Organisations (DAOs) are not entirely clear, and regulations are still evolving. Here are some pointers that may be relevant from the tax side:
The EU draft AI act proposes a risk-based approach to regulating AI systems, where the level of regulatory oversight is determined by the potential risks posed by the AI system. The draft identifies certain categories of AI systems based on their potential risk as mentioned in the infographic:
There are lot of tax open questions surrounding Decentralised Autonomous Organisations (DAOs). Some of these are mentioned in the image.
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