On 1 April, ICAEW reported that the OECD had released a public consultation document looking at 2 areas to improve the automatic exchange of financial account information between the tax authorities of different jurisdictions. It concerns a new framework for the automatic exchange of information on crypto assets, known as the crypto-asset reporting framework (CARF); and extending the scope of the common reporting standard (CRS) to cover electronic money products and central bank digital currencies.
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