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Not a lawyer or accountant here but I think it would be reasonable to only treat the eventual on-chain withdraw as a taxable event.

IAAL. Specifically, a tax lawyer. It would not be reasonable to treat the on-chain event as sole the taxable event.

Every transaction in a cryptocurrency is a taxable event.

This is the same tax treatment that applies any time a non-USD currency is used in a transaction (by an American). Similar rules apply to citizens of EU countries.



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