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A Home in Both Countries — How Tie-Breaker Rules Decide: A Case That Reaches Level Two  ·  10 Tokens Split, Transferred Three Times — How the Cost Basis Ends Up Calculated: A Full Case  ·  How NFT Secondary Market Royalties Get Taxed — What Creators and Collectors Each Need to Watch  ·  Is the Crypto Service You Use a CASP? Four Questions to Ask Yourself First  ·  Does Bridging Across Chains Count as a Taxable Event — The Classification Question Hiding Behind Wrapped Tokens  ·  Citizenship-Based vs. Residence-Based Taxation — Who Actually Gets to Tax Your Crypto Income
Breaking · news

48 Countries, One Framework: What the OECD's CARF Rollout Means for Crypto Investors

Data collection started in 2026. Information exchange doesn't begin until 2027. That gap in between is exactly the window to proactively correct any past mistakes.
On January 1, 2026, a crypto-asset reporting framework spanning more than 48 jurisdictions worldwide formally entered its implementation phase — this OECD-led mechanism is called CARF, the Crypto-Asset Reporting Framework. If you only have reporting obligations in a single country, this news might feel like it doesn't directly concern you; but if your assets, trading platforms, or tax residency span multiple countries, CARF's rollout means the information gap that used to exist is now being...
jurisdiction
A Home in Both Countries — How Tie-Breaker Rules Decide: A Case That Reaches Level Two
When both houses count as a permanent home, what actually settles it is...
advanced
10 Tokens Split, Transferred Three Times — How the Cost Basis Ends Up Calculated: A Full Case
Split it in half, hand it off three times — as long as the cost basis never...
tax-by-type
How NFT Secondary Market Royalties Get Taxed — What Creators and Collectors Each Need to Watch
A royalty is ordinary income for the creator, and automatic market change...

Glossary

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Active-Passive Period Segmentation
A methodology for when the same batch of assets alternates between active trading (buy/sell decisions) and passive state changes (like rebasing or exchange-rate accumulation) during the holding period — splitting the entire holding period into independent segments at each active trade's timing, applying the corresponding calculation logic to each, avoiding lumping two different types of change together.
What is Active-Passive Period Segmentation, and how does it differ from the common assumption that "the entire holding period gets calculated with...
advanced

Asset Batch Splitting and Independent Tracking
When the same batch of assets gets split into two or more portions due to a partial transfer, partial sale, or partial allocation (such as a proportional airdrop distribution), each portion carries its own independent, proportionally allocated cost basis, and going forward, these portions' holding history and taxable events need to be tracked separately — they can no longer be treated as a single whole.
What is Asset Batch Splitting and Independent Tracking, and how does it differ from the common assumption that "the same batch of assets should be...
intermediate

Capital Loss Carryforward
When realized capital losses in a given year exceed the capital gains available to offset, most major jurisdictions allow the excess to be carried forward into future years to continue offsetting tax, so a harvested loss doesn't go to waste just because there wasn't enough gain to absorb it that year.
What is capital loss carryforward, and how does it differ from the common assumption that "a loss this year has nothing to do with next...
intermediate

Weekly Picks

advanced

Does Bridging Across Chains Count as a Taxable Event — The Classification Question Hiding Behind Wrapped Tokens

A wrapped token claims to be identical to the original asset — what tax authorities look at...
fundamentals

Citizenship-Based vs. Residence-Based Taxation — Who Actually Gets to Tax Your Crypto Income

Residence-based taxation follows where you live; citizenship-based taxation follows where your...
tax-by-type

The Stablecoin You Hold Just Depegged — What's the First Tax-Related Thing You Should Do

A depeg event's most valuable evidence is from the first few minutes it happens — every day...
advanced

Four Trades, Three Segments: A Complete Worked Example of Splitting a Complex Holding History

Four trades, four dividing points, one timeline — miss recording just one, and the entire...