The OECD has advanced the implementation of its Crypto Asset Reporting Framework (CARF), marking a significant step towards global crypto tax compliance. This initiative aims to standardize the reporting of crypto asset information across multiple jurisdictions, requiring trading platforms, brokers, and other institutions to provide detailed account and transaction data to tax authorities. The framework integrates fiat currency transactions, on-chain analytics, and internal ledger data to enhance regulators' ability to track undeclared assets.
With over 70 countries committed to CARF, the collection of relevant transaction data is set to begin in 2026, leading to the first round of cross-border tax information exchange in 2027. As global crypto tax regulations tighten, holders of large undeclared offshore crypto assets face increased compliance risks, prompting some investors to seek voluntary disclosure to mitigate potential legal consequences. Analysts predict that crypto asset tax compliance requirements will continue to intensify as the framework is fully implemented.
OECD Implements Crypto Asset Reporting Framework to Enhance Global Tax Compliance
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