The OECD Crypto Tax Framework (CARF) will officially come into effect on January 1, 2026. Forty-eight jurisdictions including the UK and the EU will begin requiring crypto platforms to collect and report user tax residency, account balances, and transaction data. The relevant information will be shared through cross-border tax exchange mechanisms. Industry insiders say that CARF will significantly raise compliance thresholds, meaning stricter account opening reviews, more frequent account audits, and that "overseas platforms will no longer be invisible." (Cointelegraph)