The OECD has published the Crypto-Asset Reporting Framework (CARF) and a set of amendments to the Common Reporting Standard (CRS), along with associated commentaries and exchange of information frameworks. --- International Standards for Automatic Exchange of Information in Tax Matters Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard Since the adoption of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard...