Source ID: external_oecd_carf_2023
Title: International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
URL: https://www.oecd.org/content/dam/oecd/en/publications/reports/2023/06/international-standards-for-automatic-exchange-of-information-in-tax-matters_ab3a23bc/896d79d1-en.pdf
Observed date: 2026-10-30
Read depth: Title/citation/version metadata and selected due-diligence passages; 139-page PDF not read in full
Locator: PDF p.16 (printed p.15), paragraphs 23–24; revised-version notice
Evidence type: authored paraphrase of inspected source, not a source snapshot

Supported claim: CARF due-diligence procedures separately address identity and tax residence of individual and entity cryptoasset users, including controlling persons of certain entities.

Limit: Tax-reporting scope is not a trading eligibility rule. Tax residence must not silently replace nationality, physical location or the particular residence definition in an exchange contract.
