俄罗斯央行重组排名之际，澳大利亚考虑采用 CARF

随着数字资产全球统一规则的需求变得越来越明显，澳大利亚正在寻求将数字货币的税务报告标准纳入其当地立法。

Australia Mulls Adopting OECD Digital Currency Tax Standard, Russia’s Central Bank Deputy Governor to DepartThe need for uniform global rules for digital assets has become glaring, with Australia now seeking public opinion on adopting a tax reporting standard for digital currencies into its local legislation. Elsewhere, Russia’s central bank is set to welcome change with the exit of its deputy governor, which is expected to significantly impact its central bank digital currency (CBDC) plans.

澳大利亚考虑采用经合组织数字货币税收标准，俄罗斯央行副行长即将离任数字资产全球统一规则的需求已变得显而易见，澳大利亚目前正在就将数字货币税务报告标准纳入其当地立法征求公众意见。在其他地方，俄罗斯央行将欢迎副行长的退出，这预计将对其央行数字货币（CBDC）计划产生重大影响。

The Australian Treasury Department is seeking public opinion on ratifying the tax reporting framework released by the Organisation for Economic Co-operation and Development (OECD). Dubbed the Crypto-Asset Reporting Framework (CARF), the body of rules aims to promote the transparency of digital asset transactions for tax authorities in different jurisdictions.

澳大利亚财政部正在就批准经济合作与发展组织（OECD）发布的税务报告框架征求公众意见。该规则被称为加密资产报告框架（CARF），旨在提高不同司法管辖区税务机关数字资产交易的透明度。

It appears that Australia will adopt CARF into its tax framework, but the Treasury is faced with two options: it can adopt the framework wholesale without any amendments, or it can amend it to meet local requirements.

澳大利亚似乎将在其税收框架中采用CARF，但财政部面临两种选择：可以不做任何修改地全面采用该框架，或者可以对其进行修改以满足当地要求。

In its consultation paper, the Treasury stated that industry stakeholders and the public are encouraged to send their written opinions to the department by January 2025. Currently, Australian authorities are keen to adopt CARF guidelines or a semblance of the rules by 2026 unless a black swan event derails the plans.

财政部在咨询文件中表示，鼓励行业利益相关者和公众在 2025 年 1 月之前向该部门发送书面意见。目前，澳大利亚当局热衷于在 2026 年之前采用 CARF 指南或类似规则，除非出现黑天鹅事件事件打乱了计划。

“Subject to a final decision of Government, it is envisaged that CARF reporting requirements would commence from 2026, to ensure the first exchanges between the ATO and other tax authorities could take place by 2027.”

“根据政府的最终决定，预计 CARF 报告要求将从 2026 年开始，以确保 ATO 和其他税务机关之间的首次交流能够在 2027 年之前进行。”

The Treasury noted that the timeframe allows industry players to update their internal systems to achieve compliance with the standards.

财政部指出，该时间框架允许行业参与者更新其内部系统以实现对标准的遵守。

The OECD rolled out CARF in 2022 to tackle the rising spate of tax evasion using digital assets. Under the guidelines, virtual asset service providers (VASPs) will be required to report digital asset transactions meeting a certain threshold to the tax watchdog to improve transparency.

经合组织 (OECD) 于 2022 年推出 CARF，以应对日益增多的利用数字资产逃税行为。根据该指导方针，虚拟资产服务提供商（VASP）将被要求向税务监管机构报告达到一定门槛的数字资产交易，以提高透明度。

Several countries have already signaled an intention to adopt the OECD guidelines. While Australia is mulling over the best adoption strategy, Canada and New Zealand are moving toward full-scale adoption, eyeing 2026 as the commencement date.

一些国家已经表示有意采用经合组织的指导方针。当澳大利亚正在考虑最佳采用策略时，加拿大和新西兰正在朝着全面采用的方向迈进，并将 2026 年作为开始日期。

Heightened enforcement action

加强执法行动

This latest development aligns with Australia’s effort to fight against digital currency-backed money laundering offenses by increasing enforcement action and tightening loopholes in its regulatory playbook.

这一最新进展与澳大利亚通过加强执法行动和收紧监管漏洞来打击数字货币支持的洗钱犯罪的努力相一致。

In October, the Australian Federal Police (AFP) confiscated $9.3 million worth of digital assets suspected to be proceeds of criminal activity.

10 月，澳大利亚联邦警察 (AFP) 没收了价值 930 万美元的涉嫌犯罪活动收益的数字资产。

“The restraint of these assets shows the technical capabilities and powers that the AFT, and our partners through the CACT, are able to bring to bear on organised crime,” said the AFP. “Whether you have tried to hide them in real estate, cryptocurrency, or cash, we will identify your ill-gotten goods and take them away from you, leaving you with nothing.”

法新社表示：“对这些资产的限制显示了 AFT 以及我们的合作伙伴通过 CACT 能够打击有组织犯罪的技术能力和权力。” “无论你试图将它们隐藏在房地产、加密货币还是现金中，我们都会识别出你的不义之财，并将它们从你身边拿走，让你一无所有。”

Bank of Russia reorganizes

俄罗斯央行重组

First Deputy Governor of the Bank of Russia, Olga Skorobogatova, has confirmed plans to exit her role in the central bank after several years of meritorious service with the banking regulator and leaving behind a streak of financial policies.

俄罗斯央行第一副行长奥尔加·斯科罗博加托娃 (Olga Skorobogatova) 已确认计划退出央行职务，此前她在银行业监管机构工作了数年，并留下了一系列金融政策的功绩。

Skorobogatova will step down from her role as First Deputy Governor on December 2, a move expected to have ripple effects in the central bank’s ranks. The reason for her departure remains unclear.

斯科罗博加托娃将于 12 月 2 日辞去第一副行长职务，此举预计将在央行队伍中产生连锁反应。她离开的原因尚不清楚。

Skorobogatova will be replaced by the bank’s current IT director, Zulfiya Kakhrumanova. Other internal shakeups will see Dmitry Tulin move up to take the helm of affairs at the national payment system, a local alternative to international payment systems.

Skorobogatova 将由该银行现任 IT 总监 Zulfiya Kakhrumanova 接替。其他内部重组将使德米特里·图林(Dmitry Tulin)升任国家支付系统的事务负责人，该系统是国际支付系统的本地替代方案。

Since joining the central bank in 2014, Skorobogatova had an impressive heatmap in Russia’s financial ecosystem, laying the foundation for a CBDC. Apart from the pioneering work with the digital ruble, Skorobogatova played a crucial role in establishing the national payment system, a role that she juggles with the First Deputy Governor’s office.

自 2014 年加入央行以来，Skorobogatova 在俄罗斯金融生态系统中绘制了令人印象深刻的热图，为 CBDC 奠定了基础。除了数字卢布方面的开创性工作外，斯科罗博加托娃在建立国家支付系统方面发挥了至关重要的作用，她与第一副行长办公室兼任这一角色。

As the wave of economic sanctions hit Russia, Skorobogatova’s work with the national payment system came in clutch for the pariah state, allowing financial institutions to settle transactions.

随着经济制裁浪潮席卷俄罗斯，斯科罗博加托娃在国家支付系统方面的工作对这个贱民国家起到了关键作用，允许金融机构进行交易结算。

Bank of Russia Governor Elvira Nabiullina hailed Skorobogatova’s influence in the central bank’s policies as “pioneering” and key to the future health of the Russian economy.

俄罗斯央行行长埃尔维拉·纳比乌林娜称赞斯科罗博加托娃在央行政策中的影响力是“开创性的”，也是俄罗斯经济未来健康发展的关键。

“Olga Skorobogatova is one of the main architects of a great number of key innovative projects in the Russian financial market,” said Nabiullina. “Her strategic vision and ability to implement complex technological solutions have helped Russia create a state-of-the-art payment infrastructure that we are justifiably proud of.”

“Olga Skorobogatova 是俄罗斯金融市场众多关键创新项目的主要设计师之一，”Nabiullina 说道。 “她的战略愿景和实施复杂技术解决方案的能力帮助俄罗斯创建了最先进的支付基础设施，我们有理由为此感到自豪。”

With the digital ruble, Skorobogatova pushed for a cautious approach while covering all the basics and introducing a range of functionalities, including programmability, in early experiments.

对于数字卢布，斯科罗博加托娃在早期实验中采取了谨慎的态度，同时涵盖了所有基础知识并引入了一系列功能，包括可编程性。

Despite the accolades, critics have criticized the outgoing executive for failing to do her part to prevent the conflict with Ukraine. According to

尽管获得赞誉，批评者批评这位即将卸任的高管未能尽自己的职责来阻止与乌克兰的冲突。根据