OECD Crypto-Asset Reporting Framework: Key Changes for 2026
The OECD Crypto-Asset Reporting Framework (CARF) marks a transformative step in the landscape of digital asset regulation, set to take effect on January 1, 2026, across 48 jurisdictions.This innovative framework mandates Crypto Asset Service Providers (CASPs) to report detailed transaction data to tax authorities, thereby significantly enhancing tax transparency in a domain where regulatory oversight has often lagged.