CARF’s Impact on the Crypto Marketplace: An Equal and Opposite Reaction?
Abstract
In this article centred on the OECD’s Crypto-Asset Reporting Framework (CARF), a leading US tax practitioner based in Zurich shares his expectations on the fall-out from the incoming crypto asset reporting regimes. Grounding his views in precedents from recent tax reporting for conventional asset classes, he forecasts resistance from the industry and investors, leading to novel enforcement challenges faced by tax authorities when confronted by an agile and motivated target. In closing, he sets out a series of enhanced enforcement proposals that tax authorities might adopt to further CARF compliance.
Fields of Study & Subjects
Taxation and Legal Issues
Taxation and Compliance Studies
Corporate Taxation and Avoidance
Publication details
- Journal / source
- Intertax
- Volume
- 54
- Issue
- Issue 3
- Pages
- 183–190
- Publication date
- 16 February 2026
- Language
- EN