What is CARF?
The Crypto-Asset Reporting Framework explained: origins, scope, and implications for the industry.
Who Must Report Under CARF?
Understanding which entities qualify as Reporting Crypto-Asset Service Providers.
Reportable Users and Transactions
Which users and transaction types must be reported to tax authorities.
Reporting Obligations
Detailed breakdown of what information must be reported under CARF.
Covered Crypto-Assets
Which digital assets fall under CARF reporting requirements.
CASPs Defined
Definition and scope of Crypto-Asset Service Providers under CARF.
Implementation Timeline
When CARF takes effect in different jurisdictions around the world.
History of CARF
How CARF developed from CRS and the regulatory landscape that shaped it.
OECD's Role
How the OECD developed and coordinates CARF implementation globally.
CARF vs Traditional Reporting
How CARF differs from traditional financial reporting frameworks.
CARF and DeFi
How decentralized finance fits into the CARF framework.
Future of CARF
Expected developments and evolution of crypto tax reporting.