The OECD Crypto-Asset Reporting Framework (CARF) is an international regulatory standard designed to address tax evasion risks associated with digital assets by establishing a global system for the automatic exchange of tax-relevant information on digital asset transactions between participating jurisdictions’ tax authorities. Purpose and Background CARF was developed by the OECD Global Forum on Transparency and Exchange of … Continue reading OECD Crypto-Asset Reporting Framework (CARF)