OECD Crypto-Asset Reporting Framework International Standard for the Exchange of Tax-Related Information between Countries - effective 1 March 2026
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Notice No. R. 6887 of 2025

Preamble

Section I  : Obligations of Reporting Crypto-Asset Service Provider

Section II : Reporting requirements

Section III : Due Diligence Procedures

Section IV : Defined Terms

Section V : Effective Implementation