Tax Reporting

Cross-border tax reporting obligations for financial institutions, platform operators, and crypto-asset service providers. This section covers FATCA, the OECD Common Reporting Standard (CRS), DAC6 mandatory disclosure rules for cross-border arrangements, DAC7 platform operator reporting, and CARF – the new global crypto-asset reporting framework taking effect across implementing jurisdictions. Each guide explains who reports, what data fields are required, filing windows, and the practical pitfalls (missing TINs, indicia, due diligence gaps) that trigger competent authority follow-up. Articles target compliance teams, fund administrators, and crypto firms preparing first-year reports. Start with the FATCA practical guide or the CRS guide for the AEOI fundamentals.