By Patrice FRITSCH, Partner, Tax, Marie-Sophie DERVIEU, Partner, Tax Eva CONSTANTIN, Senior Manager, Tax, EY Luxembourg
A LIRE OU A RELIRE - Article publié dans le mensuel de NOVEMBRE 2022
On 10 October 2022, the Organisation for Economic Co-operation and Development (OECD) published the final rules and commentary of the crypto-asset Reporting Framework (CARF) as well as enhancements to the Common Reporting Standard (CRS). The document issued by the OECD introduces, among others, new reporting requirements related to crypto-currency and other crypto-assets.
Since the publication of the CRS, seven years ago, the financial landscape has evolved, in particular with the rapid emergence of crypto...
|