The market value of a digital financial asset and (or) a digital right, which simultaneously includes a digital financial asset and a utility digital right
The market value of a digital financial asset and (or) a digital right that simultaneously includes a digital financial asset and a utility digital right is determined based on the price applied in a transaction involving a digital financial asset and (or) a digital right that simultaneously includes a digital financial asset and a utility digital right, unless otherwise provided by this paragraph1.
Tax Code of the Russian Federation, as amended on August 1, 2022, Article 214.11, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩