The OECD has published the Crypto-Asset Reporting Framework (CARF) and a set of amendments to the Common Reporting Standard (CRS), along with associated commentaries and exchange of information frameworks.
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International Standards for Automatic Exchange of Information in Tax Matters
Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
Since the adoption of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has…