DAC8 Continuous Improvement: Learning from Each Reporting Cycle
DAC8 compliance is not a one-time project — it is an ongoing operational commitment that improves with each reporting cycle. This article describes a continu...
DAC8 and CRS: Understanding the Overlap
The Common Reporting Standard (CRS) has been the cornerstone of international tax transparency since 2014. DAC8 extends this transparency to crypto-assets. U...
DAC8 and FATCA: Cross-Framework Compliance
The US Foreign Account Tax Compliance Act (FATCA) adds another dimension to the reporting landscape for CASPs serving US-person clients. Understanding how DA...
DAC8 and DAC6: Reportable Cross-Border Arrangements
DAC6 requires intermediaries and taxpayers to disclose cross-border tax arrangements that meet certain hallmarks. While DAC6 and DAC8 serve different purpose...
DAC8 and CARF: The Directive Behind the Standard
DAC8 is the EU's implementation of the OECD's Crypto-Asset Reporting Framework (CARF). While the two are closely aligned, there are important differences tha...
DAC8 and DAC7: Lessons from Platform Economy Reporting
DAC7, which requires digital platforms to report information about sellers using their services, provides valuable lessons for DAC8 implementation. This arti...
DAC8 Future Amendments: What Changes Are Expected
DAC8 is not a static framework. The European Commission has built review clauses into the directive, and the OECD continues to develop the underlying CARF st...
DAC8 as a Competitive Advantage for CASPs
While DAC8 is often viewed as a compliance burden, forward-thinking CASPs can turn it into a competitive advantage. This article explores how DAC8 compliance...
Industry Perspectives on DAC8: What the Market Is Saying
The crypto industry's response to DAC8 has been mixed, with perspectives ranging from cautious acceptance to active engagement. This article surveys the key ...
DAC8 and the Global Crypto Tax Landscape
DAC8 does not exist in isolation. It is part of a global movement toward crypto-asset tax transparency that is reshaping the regulatory landscape worldwide. ...
The Future of Crypto Compliance: Beyond DAC8
DAC8 is a milestone, but it is not the destination. The regulatory landscape for crypto-assets will continue to evolve, and CASPs must prepare for what comes...