Old Tricks for New Dogs, Part II

The OECD’s Cryptoasset Reporting Framework

By Peter A. Cotorceanu & Paul Foster Millen, 8 Apr, 2024


Meet the “new dogs”! There are packs of them. As we mentioned in our previous article in this series, “old tricks” refers to the fact that the OECD’s cryptoasset reporting framework (CARF) is based heavily on the OECD’s common reporting standard (CRS), which was published almost a decade ago.


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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.