A custodial trading platform that holds user assets and typically provides CSV/API exports for tax reporting.
A centralized exchange (CEX) is a company-operated platform where you trade crypto while the platform custodians your balances.
CEXs are central to tax workflows (exports, DAC8/CARF reporting). Always import every account/sub-account and reconcile withdrawals to self-custody wallets.
Educational definition — not tax advice.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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