Administration & transparency / Advanced
Automatic Exchange Standards — CARF & CRS
The Crypto-Asset Reporting Framework and the 2023 update to the Common Reporting Standard, brought together in one publication.
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The T&M reading note
Why it deserves your time
Helps readers distinguish crypto-asset reporting from the financial-account reporting framework.
A suggested 15-minute first pass
Where to begin
- Begin with the introduction to CARF.
- Compare the CRS update and commentary.
- Check implementation timelines in current official sources.
Read this edition in context
The publication describes standards; it does not establish a single universal domestic commencement date.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13