The emergence and rise of alternative methods of payment and investments such as crypto-assets and e-money has heightened global regulators’ interest. This has prompted the publication of various proposals and frameworks to ensure that the recent gains on tax transparency do not get lost and due taxes are paid.
The Organisation for Economic Co-operation and Development (OECD) published in October 2022 the Crypto-Asset Reporting Framework (CARF) as well as enhancements to the OECD Common Reporting Standard (CRS).
Source: deloitte.ch
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