OECD (2025), Crypto-Asset Reporting Framework XML Schema (July 2025): User Guide for Tax Administrations, OECD Publishing, Paris https://www.ditc.ky/legislation-resources/oecd-2025-crypto-asset-reporting-framework-xml-schema-july-2025-user-guide-for-tax-administrations-oecd-publishing-paris/
OECD (2023), International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard, OECD Publishing, Paris https://www.ditc.ky/legislation-resources/oecd-2023-international-standards-for-automatic-exchange-of-information-in-tax-matters-crypto-asset-reporting-framework-and-2023-update-to-the-common-reporting-standard-oecd-publishing-paris-2/
The International Tax Co-operation (Economic Substance) (Prescribed Dates) Regulations [2024 Revision] https://www.ditc.ky/legislation-resources/international-tax-co-operation-economic-substance-prescribed-dates-amendment-regulations-2021/
International Tax Co-Operation (Economic Substance) Regulations, 2020 https://www.ditc.ky/legislation-resources/international-tax-co-operation-economic-substance-regulations-2020/
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