When working with OECD Crypto‑Asset Reporting Framework, an international standard that obliges crypto‑asset service providers to share detailed transaction data with tax authorities. Also known as CARF, it aims to close tax gaps and improve cross‑border transparency. The framework sits alongside Crypto‑Asset Reporting, a set of reporting obligations for exchanges, wallets, and custodians, and it draws heavily from the FATF Travel Rule, which mandates the exchange of sender and receiver information for transfers above a certain threshold. Meanwhile, broader Global KYC & AML Regulations shape the data‑collection practices that feed into the OECD system. Together these pieces form a compliance ecosystem that aims to protect revenue, deter illicit activity, and give regulators a clearer view of crypto‑driven money flows.
The OECD Crypto‑Asset Reporting Framework encompasses cross‑border tax transparency, requiring crypto‑service providers to file annual reports that mirror traditional financial statements. It mandates specific attributes: user‑identifying information (name, tax ID), transaction details (date, amount, counterparties), and asset classifications (security‑like, utility‑like, or payment‑like). Values are reported in local fiat equivalents, making the data comparable across jurisdictions. The framework also leans on the FATF Travel Rule, which influences its data‑sharing obligations by defining the minimum information needed for each transaction. Global KYC & AML rules provide the procedural backbone, ensuring that the collected data is accurate, verified, and stored securely. In practice, a crypto exchange must integrate KYC checks, generate Travel‑Rule compliant messages, and then compile these into the annual CARF filing. This chain of requirements creates a clear semantic triple: OECD Crypto‑Asset Reporting Framework requires Crypto‑Asset Service Providers to collect FATF‑compliant transaction data. Another triple: Global KYC & AML Regulations guide the verification process used by reporting entities. These connections help traders, regulators, and tax professionals navigate a once‑fragmented landscape.
What you’ll find next is a curated collection of articles that dive deep into each part of this ecosystem. From practical guides on meeting CARF filing deadlines to analyses of how different jurisdictions adopt the framework, the posts below break down complex rules into step‑by‑step actions. Whether you’re a crypto exchange compliance officer, a tax advisor, or just curious about how crypto transactions end up on a government’s radar, this roundup gives you the tools and insights you need to stay ahead of the curve.
India will join the OECD Crypto-Asset Reporting Framework, mandating crypto exchanges to report offshore holdings from 2026 and share data globally by 2027, boosting tax compliance and transparency.
Apr, 20 2025
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