...If her Binance account is connected to her Latin American bank card, am I right that only Latin American tax agencies will be informed about her crypto assets/ transactions on Binance? ..
Binance transmits tax information exclusively to those countries that participate in the CRS. If, when registering on Binance, her profile is verified as a Latin American citizen and a Latin American bank card is linked, this will be the basis for submitting tax information only to the tax authorities of that country.