Old Tricks for New Dogs, Part I

The OECD’s Cryptoasset Reporting Framework

By Paul Foster Millen and Peter A. Cotorceanu, 16 Oct, 2023

Why "old tricks"? Because the OECD’s cryptoasset reporting framework (CARF) is based heavily on another automatic exchange of information regime that was published almost a decade ago: the OECD’s common reporting standard (CRS).

Disclaimer: This article is intended for general informational purposes only and does not constitute legal or regulatory advice. Parties should seek qualified legal counsel regarding their specific obligations under the applicable CARF/DAC8 regulations.