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 "text": "Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations should be assessed against Kaal's source-bound claim that DAOs are truly global borderless entities that coordinate agency relationships and limit liabilities via smart contracts, which is what positions them to address the identified flaws in the charitable giving process. The current metadata indicates a plausible connection through decentralized autonomous organization, but the defensible response is a qualification until the source text confirms agreement, scope, methods, and limitations.",
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
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 "dateModified": "2026-07-31",
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  "dao",
  "smart-contracts",
  "corporate-governance"
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  "DAOs operating through smart contracts",
  "External evidence level: abstract indexed.",
  "Mapping review tier: moderate-confidence claim review.",
  "The literature-to-claim mapping remains explicitly ambiguous and should not be treated as a settled equivalence."
 ],
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  "url": "https://www.semanticscholar.org/paper/c03fb6c6eb4cd20763ede2e572af4244855eb268"
 },
 "extends": {
  "identifier": "kaal:claim:3981021-012",
  "url": "https://wulfkaal.github.io/claims/3981021-012",
  "citation": "Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021",
  "paper": "How Decentralized Autonomous Organizations Optimize Charitable Giving",
  "authors": [
   "Wulf A. Kaal"
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  "year": "2021",
  "ssrn": "https://ssrn.com/abstract=3981021",
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 "evidenceLevel": "abstract indexed",
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 "mappingAmbiguous": true,
 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: potential, decentralized, autonomous, organizations, daos, entities, global. Scope: DAOs operating through smart contracts.",
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  "source": "Semantic Scholar",
  "api": "https://api.semanticscholar.org/graph/v1/paper/search/bulk",
  "query": "decentralized autonomous organization",
  "queryId": "concept:ee778ad15ea3",
  "page": 1,
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  "retrievedAt": "2026-07-31T13:58:11.476Z",
  "citationCount": 0,
  "venue": "Bulletin for International Taxation",
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