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_c149760 _d149760 |
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| 003 | ES-MaIEF | ||
| 005 | 20240919142942.0 | ||
| 007 | ta | ||
| 008 | 240905s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 041 | _aeng | ||
| 100 |
_951920 _aCotorceanu, Peter A. |
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| 245 | 1 | 0 |
_aOld tricks for new dogs _bpart II : the OECD´s cryptoasset reporting framework _c by Peter A. Cotorceanu and Paul Foster Millen |
| 260 | _c2024 | ||
| 520 | _aPeter 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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_963195 _aCRIPTOMONEDA |
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_940745 _aCONTROL |
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| 650 | 4 |
_947723 _aMEMORIAS |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_950214 _aACTIVOS FINANCIEROS |
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| 700 |
_971919 _aFoster Millen, Paul |
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| 773 | 0 |
_9172012 _oOP 138-Bis/2024/114/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 2, April 8 2024, p. 203-209 |
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| 942 | _cART | ||