OECD
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.
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.
International · OECD
OECD on Tokenization: Tax Policy, Capital Markets, and the Standards Gap
Beyond CARF, the OECD has produced substantial research on tokenization's implications for tax policy, capital markets efficiency, and the gaps in international standards — positioning the organisation as a key intellectual force in digital asset policy.