On-chain swap protocols without a traditional custodian — tax history comes from wallet transactions, not a single CSV.
A DEX lets you swap assets via smart contracts, usually from self-custody wallets. There is typically no classic “exchange account CSV”; tax tools reconstruct trades from chain data.
Missing approvals, aggregator routes, and failed txs are common reconciliation headaches.
Educational definition — not tax advice.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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South Korea’s virtual-asset tax is scheduled for 2027 (~22% above ₩2.5M). What to track in 2026 so cost basis is ready.
Mexico crypto tax 2026: LISR, progressive ISR, FIFO, permuta (crypto↔crypto), and the April 30 filing window — educational overview.
Campagne 2026 : PFU 31,4 %, formulaire 2086, 3916-bis et checklist déclaration crypto pour résidents fiscaux français.