The OECD Crypto-Asset Reporting Framework (CARF) is an international tax-reporting standard designed to facilitate automatic exchange of cryptocurrency transaction data between participating national tax authorities.

From the article‘Time is running short’ – South Korea’s exchanges seek crypto tax delay to 2029 - AMBCryptoAlso in South Korea considers crypto tax delay as five exchanges meet officials, South Korea Faces Calls to Delay Crypto Tax to 2029