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CARF’s Impact on the Crypto Marketplace: An Equal and Opposite Reaction?

Paul Foster Millen

Intertax: International Tax Review2026https://doi.org/10.54648/taxi2026028article
ABDC C
Weight
0.50

What the paper says

In this article centred on the OECD’s Crypto-Asset Reporting Framework (CARF), a leading US tax practitioner based in Zurich shares his expectations on the fall-out from the incoming crypto asset reporting regimes. Grounding his views in precedents from recent tax reporting for conventional asset classes, he forecasts resistance from the industry and investors, leading to novel enforcement challenges faced by tax authorities when confronted by an agile and motivated target. In closing, he sets out a series of enhanced enforcement proposals that tax authorities might adopt to further CARF compliance.

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https://doi.org/https://doi.org/10.54648/taxi2026028

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@article{paul2026,
  title        = {{CARF’s Impact on the Crypto Marketplace: An Equal and Opposite Reaction?}},
  author       = {Paul Foster Millen},
  journal      = {Intertax: International Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/taxi2026028},
}

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CARF’s Impact on the Crypto Marketplace: An Equal and Opposite Reaction?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.