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).