Organization for Economic Co-operation and Development (OECD)
The Organization for Economic Co-operation and Development (OECD) released the FAQs, XML Schema v1.0 and User Guide v1.0 for the Crypto-Asset Reporting Framework (CARF).
-
The first exchange under the amended CRS (based on the CRS Schema version 3.0) is expected to take place in 2027.
-
It is expected that the first exchange under CARF will take place in 2027. The CARF XML Schema and User Guide reflect the CARF reporting requirements. FAQs help to ensure consistency in the implementation of the CARF.