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CARF (Crypto-Asset Reporting Framework)

The Crypto-Asset Reporting Framework is the OECD’s international standard for automatic exchange of crypto-asset tax information between jurisdictions. Data collection went live January 1, 2026, requiring exchanges, custodians, and brokers to collect and report user transaction data to their local tax authorities. CARF is the crypto equivalent of CRS (Common Reporting Standard) for traditional financial accounts — the Big Four accounting firms are the primary implementation partners.

Canonical site: StableCARF.com Cross-references: StableDAC8.com, StableMiCA.com, CryptoGAAP.com