CARF
CARF (Crypto-Asset Reporting Framework)
The OECD's international standard for automatic exchange of tax information on crypto asset transactions, designed to close the offshore tax evasion gap created by crypto's pseudonymous architecture.
Crypto Tax Reporting
Comparative analysis of crypto tax reporting obligations across major jurisdictions, including the US 1099-DA form, EU DAC8, India's 30% flat tax, and the OECD's CARF cross-border reporting framework.
OECD CARF (Crypto-Asset Reporting Framework)
The OECD's Crypto-Asset Reporting Framework adapts the Common Reporting Standard to crypto, requiring 75+ jurisdictions to exchange data on crypto holdings and transactions from June 2027.
Regulatory Arbitrage
The practice of exploiting differences between regulatory frameworks across jurisdictions to reduce compliance obligations while continuing to serve clients in stricter markets.
The Next Five Years of Tokenization Policy: What to Watch
Forward-looking analysis to 2031 — the CLARITY Act, digital euro launch, CARF adoption, DeFi regulation, AI+crypto dual compliance, BRICS Unit, and the four scenarios for how global crypto regulation resolves.