Old Tricks for New Dogs, Part I

The OECD’s Cryptoasset Reporting Framework

By Paul Foster Millen & 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).