bit.ly/3BwhNWy
technologyquotient.freshfields.com/post/102i0bh/cryptoassets-and-tax-the-who-what-why-when-and-how-of-carf
www.cadwalader.com/brass-tax/index.php?nid=63&eid=246
Update:
Introducing CARF – the OECD’s Crypto-Asset Reporting Framework | Carey Olsen