Securing a network (typically proof-of-work) in exchange for block rewards — often taxed as income when received.
Mining usually means expending compute (and energy) to produce new coins or fees on a proof-of-work network.
Many regimes treat mined coins as income at fair market value when received; later sale creates a separate capital gain/loss from that basis. Business mining may also trigger VAT, expense deductions, or commercial accounting.
Educational definition — not tax advice. Rules vary by country.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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