07/10/2025 – The Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) successfully concluded its first masterclass on the Crypto-Asset Reporting Framework (CARF). Held across four thematic sessions between September and October 2025, the training programme brought together 470 participants nominated by 61 member jurisdictions, reflecting strong global commitment to advancing tax transparency in the fast-developing crypto-asset space.
Delivered entirely online, the masterclass offered a comprehensive overview of the CARF, covering its background and legal basis, key definitions and nexus rules, due diligence procedures, as well as reporting and record-keeping obligations. Through clear and structured explanations, the programme equipped jurisdictions with the technical knowledge needed to develop and implement domestic legislation in line with the international standard.
This series is part of the Global Forum’s broader capacity-building programme, designed to support jurisdictions in strengthening tax transparency and effectively implementing tax transparency and exchange of information standards, including the CARF. The successful completion of the masterclass enhances members’ readiness to apply the new framework and underscores the Global Forum’s mission to promote fair and effective international tax co-operation.
The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement the Standard on Transparency and Exchange of Information on Request and the Standards of Automatic Exchange of Information, covering financial accounts data and crypto-asset transactions. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.
The Global Forum’s worldwide capacity-building programme is supported by the following development partners:
