The U.S. Internal Revenue Service (IRS) has submitted a proposal to the White House to adopt the OECD's Crypto-Asset Reporting Framework (CARF). Submitted on November 14, 2025, the proposal, titled 'Broker Digital Transaction Reporting,' aims to enhance global tax transparency by requiring member states to automatically exchange information on citizens' crypto holdings and transactions.
CARF targets entities such as centralized exchanges and wallet providers, mandating them to perform KYC checks and report data to tax authorities. As of November 2025, 74 jurisdictions have committed to implementing CARF by 2027 or 2028, with the European Union planning to start data collection in 2026.
IRS Proposes Global Crypto Tax Framework to White House
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