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By Patrice FRITSCH, Partner, Tax, Marie-Sophie DERVIEU, Partner, Tax Eva CONSTANTIN, Senior Manager, Tax, EY Luxembourg
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-assets. The continuing commitment of the OECD, together with G20 countries, in combating tax evasion has led to...
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