Cotorceanu, Peter A.

Old tricks for new dogs part II : the OECD´s cryptoasset reporting framework / by Peter A. Cotorceanu and Paul Foster Millen .-- , 2024

Peter A. Cotorceanu is the CEO and founder of GATCA & Trusts Compliance Associates LLC. Paul Foster Millen is the founder and principal of Millen Tax & Legal GmbH and is based in Zurich, Switzerland. In this article, the second in a series, Cotorceanu and Millen explain the OECD’s cryptoasset reporting framework (CARF), based heavily on the OECD’s common reporting standard, pointing out areas in which the nature of the reporting parties could make application of CARF challenging.


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Foster Millen, Paul

Tax Notes International 1048-3306 v. 114, n. 2, April 8 2024, p. 203-209

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