This is just a guess, but "Giant "A.R.T." stands for "Giant Asia Racing Team," so it's a designation of the team they were likely intended to supply, rather than the manufacturer.

If they are 40-50 mm. deep, with an all-carbon braking surface, there's a good chance they're made by the same OEM doing the HED Stinger 5.0 wheels. A new brand called Peloton is mating those hoops to American Classic hubs and bladed DT spokes and they look purty good.