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The Crypto Reporting Gap the U.S. Can’t See

As global tax transparency frameworks evolve, most jurisdictions are tightening oversight across both traditional and digital financial assets. Yet a structural reporting gap remains. While CRS 2.0 and CARF close many historic loopholes, the U.S.’ reliance on FATCA creates a blind spot, particularly for synthetic crypto exposure through derivatives. This article explores where the gap sits and why it matters.
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