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Learn moreOECD: User guides for XML schemas for cryptoasset reporting framework (CARF) and CRS amendments
The schemas facilitate exchanges of information between tax administrations.
The Organization for Economic Co-operation and Development (OECD) today released two user guides for the XML schemas that support its International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 Update to the Common Reporting Standard (issued in June 2023):
- Crypto-asset reporting framework (CARF) XML schema user guide
- Amended common reporting standard (CRS) XML schema user guide
While both schemas are primarily designed to facilitate exchanges of information between tax administrations, the schemas can also be used for domestic reporting of information, to the extent permitted under domestic law of the relevant jurisdiction.
Read a November 2024 report prepared by KPMG LLP
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