Nexus under CARF: which jurisdictions a CASP must report to

Residence follows the user

CARF is built around the tax residence of the user, not the location of the platform. A reportable user is reported to the jurisdiction where they're resident, which is why the self-certification you collect at onboarding is the foundation of the whole regime. Get residence wrong and you report the right user to the wrong country.

One registration, many jurisdictions

In the EU, DAC8 lets you register in a single member state and report there for all your EU-resident users; that state then shares the data with the others. Under the wider OECD network, filings flow through the Common Transmission System so a single submission reaches every jurisdiction a user is resident in. You file in one place, but you're effectively reporting to many.

The reach beyond your borders

This is the part that surprises non-EU providers: DAC8 reaches any CASP with EU-resident users, wherever the provider sits. Serving European customers can pull you into scope even without a European entity. The same logic runs across the OECD's participating jurisdictions as they switch on.

Resolving it cleanly

The practical challenge is resolving, per user, which jurisdictions they're reportable to, then filing each authority's format without double-reporting anyone. That's what our CARF and DAC8 reporting platform does: it determines nexus from the validated residence data and routes each user to the right filing. If a user won't certify their residence, the 60-day rule governs what happens next. The OECD exchange-of-information hub sets out the framework.