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  "map_content": "Citations and further reading\n- OECD announcement on CARF XML schemas and guidance (2024): https://www.oecd.org/en/about/news/announcements/2024/10/crypto-asset-reporting-framework-and-amended-common-reporting-standard-oecd-releases-it-format-for-transmitting-information-and-issues-interpretative-guidance.html\n- EU DAC8 overview (European Commission): https://taxation-customs.ec.europa.eu/taxation/tax-transparency-cooperation/administrative-co-operation-and-mutual-assistance/directive-administrative-cooperation-dac/dac8_en\n- 2023 joint statement committing to implement CARF by 2027 (summary): https://www.simmons-simmons.com/en/publications/cloykh0qc02bsu6x4nbp0yh7x/oecd-crypto-asset-reporting-framework-joint-statement",
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