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CRS 2.0 And CARF Explained: What The New Global Reporting Rules Mean
The Organisation for Economic Co-operation and Development
(OECD) introduced significant reform of the global tax transparency
framework in November 2023 through the introduction of a new
Crypto-Asset Reporting Framework (CARF) and an update of the Common
Reporting Standard (CRS), the existing tax transparency standard
for the exchange of financial account information.
The Sovereign Group