...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.
But it should also be understood that if Binance receives a request from the government authorities of any country, it will provide such information on demand.