On September 2, South Korea's Ministry of Finance will announce specific implementation regulations for the Automated Cryptographic Asset Information Exchange System (CARF) within this month. The system will enable automatic exchange of cryptocurrency transaction information between South Korea and 47 other countries. According to the agreement, local cryptocurrency exchanges in South Korea (such as Upbit, Bithumb, etc.) will report foreign investors' personal information and transaction data to tax authorities in various countries starting 2026. Countries will obtain overseas transaction records from domestic investors through the OECD system. Although information sharing will officially begin in 2027, 2026 transaction records will also be included in the scope of sharing. South Korea's Ministry of Finance said the move was aimed at improving tax transparency and preventing cross-border tax evasion, and was not directly related to cryptocurrency taxation policies. Currently, the US, Germany and other countries have begun to implement cryptocurrency taxation, while South Korea's cryptocurrency income tax collection has been postponed until 2027.