Old tricks for new dogs part II : the OECD´s cryptoasset reporting framework by Peter A. Cotorceanu and Paul Foster Millen
By: Cotorceanu, Peter A
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Contributor(s): Foster Millen, Paul.
Material type: 
ArticlePublisher: 2024Subject(s): CRIPTOMONEDA | CONTROL | MEMORIAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ACTIVOS FINANCIEROS
In:
Tax Notes International v. 114, n. 2, April 8 2024, p. 203-209Summary: 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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| Artículos | IEF | IEF | OP 138-Bis/2024/114/2-2 (Browse shelf) | Available | OP 138-Bis/2024/114/2-2 |
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| OP 138-Bis/2024/114/1-6 Transfer pricing benchmark | OP 138-Bis/2024/114/2 Tax Notes International | OP 138-Bis/2024/114/2-1 Taiwan-U.S. double tax matters | OP 138-Bis/2024/114/2-2 Old tricks for new dogs | OP 138-Bis/2024/114/2-3 Comparative analysis of carried interest taxation in the U.S. and U.K. | OP 138-Bis/2024/114/2-4 Transfer pricing for developing and emerging countries | OP 138-Bis/2024/114/2-5 The effect of petroleum taxation on the domestic savings rate |
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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