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Regulatory Roundup 2025: CRS 2.0, CARF and 1099-DA, From Preparation to Execution

2025 marked the transition from planning to execution for global tax transparency. With CRS 2.0, CARF, and Form 1099-DA moving into force in 2026, financial institutions must operationalise new data, due diligence, and reporting obligations across traditional and digital assets. This article outlines what changed in 2025, what must be delivered in 2026, and how compliance leaders can prepare.
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