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CRS/CARF

The Organisation for Economic Co-operation and Development (OECD) introduced the Crypto-Asset Reporting Framework (CARF) and the 2023 Update to the Common Reporting Standard (CRS) as a unified effort to enhance global tax transparency for crypto-assets. Adopted in 2023 and endorsed by the G20, CARF represents a global initiative to bring the crypto-asset industry under a cohesive international tax reporting regime. The framework establishes standardized reporting requirements for crypto-asset transactions, ensuring that tax authorities worldwide have the necessary tools to monitor and assess the tax implications of these transactions.