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OECD issues new Crypto-Asset Reporting Framework

  • Oecd
  • October 12th 2022
  • By Danny Campbell

The OECD on 10 October published a much-anticipated two-part document — the Crypto-Asset Reporting Framework (CARF) and Amendments to the Common Reporting Standard (CRS) — setting forth a global tax transparency compliance framework with model rules for the automatic reporting and exchange of taxpayer information between countries relating to financial accounts and crypto-assets. The CARF, which responds to a G20 request, will be presented to G20 Finance Ministers and Central Bank Governors at their October 12-13 meeting in Washington, DC.

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