Cryptoassets (which might also be referred to as 'tokens' or 'cryptocurrency') are cryptographically secured digital representations of value or contractual rights1.
This article details how transactions involving cryptoassets work. For the definition of cryptoassets, see C6.103. For a glossary of key terms associated with cryptoassets, see C6.102.
For an overview of the tax implications of transactions in cryptoassets, see C6.105.
Cryptoasset transactions
Fiat
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