From Draft to Deadline: The CARF Global Rulebook in Motion

Key Takeaways

• Why CARF exists: How crypto created a tax visibility gap and why CRS couldn’t address exchange, wallet, or on-chain activity.
• Global scope: Why CARF is not optional and how coordinated adoption supports fairness and consistency.
• Implementation challenges: The work ahead — legislation, IT builds, onboarding guidance, and domestic reporting readiness.
• Data utilisation expectations: Why collecting CARF data isn’t enough — authorities must process, match, risk-score, and act on it.
• Open technical issues: Outstanding questions on tokenised financial instruments and certain stablecoins, and the risk of double reporting.
• What to do now: How governments, service providers, and technology partners should shift from rule interpretation to execution.

Speakers:

Marco Gesualdi – OECD

Juho Hasa – Vero

Colby Mangels – Taxbit

Simon Kimber – HMRC

Dion Seymour – Andersen