为加密资产带来税收透明度——最新进展：全球论坛向G20财长和央行行长提交的报告

BRINGING TRANSPARENCY TO THE WORLD OF CRYPTO-ASSETS–AN UPDATE© OECD 2024BringingTaxTransparency toCrypto-Assets–AnUpdateGlobal ForumReport to G20 Finance Ministers and CentralBank Governors BRINGING TRANSPARENCY TO THEWORLD OF CRYPTO-ASSETS–AN UPDATE© OECD 2024This work is published under theresponsibility of the Secretary-General of the OECD. The opinionsexpressed and arguments employed herein do not necessarily reflect the official views of OECD membercountries or of members of the Global Forum on Transparency and Exchange of Information for TaxPurposes. The report was prepared for publication by the Secretariat of the Global Forum on Transparencyand Exchange of Information for Tax Purposes.This document, as well as any data and map included herein, are without prejudice to the status oforsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area.Please cite thisreportas:OECD (2024),Bringing Tax Transparency to Crypto-Assets–An Update: Global ForumReport to G20 Finance Ministers andCentral Bank Governors, OECD Publishing, Paris,https://doi.org/10.1787/b33c9aa1-en.Attribution4.0 International (CCBY4.0)This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and the translation, only the text of originalwork should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and argumentsemployed in this adaptation should notbe reported as representing the official viewsof the OECD or of its Member countries.Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under thislicence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules2012. The seat of arbitration shall be Paris (France). The numberof arbitrators shall be one. BRINGING TRANSPARENCY TO THE WORLD OF CRYPTO-ASSETS–AN UPDATE© OECD 2024Table of contentsAbbreviations and acronymsExecutive summary1 Introduction and background2 G20 calls leading to a new global standard on crypto-assets3 The CARF–leveraging the Global Forum’s implementation of the CRS4 The Global Forum’s work to ensure the widespread implementation of the CARF5 Conclusion 4579111417 BRINGING TRANSPARENCY TO THEWORLD OF CRYPTO-ASSETS–AN UPDATE© OECD 2024Abbreviations and acronymsAEOIAutomatic Exchange of InformationCAACompetent Authority AgreementCARFCrypto-Asset Reporting StandardCRSCommon Reporting StandardFATFFinancial Action Task ForceGlobal ForumGlobal Forum on Transparency and Exchange of Information for Tax PurposesMAACConvention on Mutual Administrative Assistance in Tax MattersOECDOrganisation for Economic Co-operation and DevelopmentRCASPReporting Crypto-Asset Service Provider BRINGING TRANSPARENCY TO THE WORLD OF CRYPTO-ASSETS–AN UPDATE© OECD 2024ExecutivesummaryThe crypto-asset market has grown rapidlyoverrecent years.The growth in this innovative sector bringswith it new economic opportunities and ways of doing business, as well as newwaysfor taxpayers(individualsandentities)to hide their income and wealth from theview of tax authorities and otherregulators. This is becausethe increased use of crypto-assetsinvolves a move away frommore traditionalfinancial institutions and financial products that have historically beenthe focus ofregulation and taxreporting.Crypto-assets and the intermediaries that facilitate their useare only now becoming a focus ofregulationthrough an increasedemphasison crypto-assetsby the Financial Action Task Force (FATF).The risks in relation to the use of crypto-assetsas a meansto evade and avoid taxobligations areparticularly acute when taxpayers hold the crypto assets offshore, such as throughoffshore intermediaries.Wherefinancialactivitiesthatare relevant for tax purposestake place offshore,it is especially difficult fortax authoritiesfrom the jurisdictionsin whichtaxpayersareresident to have visibility over theoffshoreincome and wealthof theirtaxpayersto ensurethatit is properly declaredand taxed.This led tothedevelopment of the Common Reporting Standard (CRS), by the OECD working with G20 countries in 2014,whichintroducedthe automatic exchange of information (AEOI) between tax authorities for tax purposesin relation to financial accounts maint