Encyclopedia
Market quotation of digital currency
The market quotation of a digital currency — for the purposes of this Code, the market quotation of a digital currency is deemed to be the closing price calculated by a foreign trading organizer (including an exchange) based on transactions concluded through it during the trading day1.
Tax Code of the Russian Federation, as amended on 01.01.2025, Article 282.3, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩