Crypto-Asset Reporting Framework

The Crypto-Asset Reporting Framework (commonly referred to as CARF) is a global initiative led by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes which is intended to promote the automatic exchange of information between countries to tackle emerging tax evasion risks related to cryptocurrency and digital assets. The rules will require Crypto-Asset Service Providers (CASPs) to collect information on users including individuals' tax residences and tax identification numbers and report that information to their domestic tax authority.

Source: Wikipedia — Crypto-Asset Reporting Framework (CC BY-SA 4.0)