The OECD is a cesspool of klemptomaniacs who want dominance over all areas related to transparency and taxation.
They were the driving force behind the global minimum tax pillar 2 effort, a strong influence towards "encouraging" countries to implement beneficial ownership and asset registries.
Carf is just an effort to take what the FATF did for anti-money laundering and push it further under the guise of preventing tax avoidance.
It stinks, it sucks, I hate it.
If you have specific questions happy to answer them. I work in the space.