Learn · WhatTheChain Glossary
Glossary
Short, neutral definitions of the terms this platform uses. Every term has one identifier in all languages and links to the explainer that treats it in depth.
A–Z
Showing 9 of 77 terms
A
- AML
Anti-money-laundering rules and procedures.
Regulation and tax - Asset-referenced token (ART)
Under MiCA, a crypto asset that references several currencies, commodities or other assets.
Regulation and tax
C
- CASP
Crypto-asset service provider: the MiCA category for exchanges, brokers, custodians and similar services, subject to authorisation and listed in the public…
Regulation and tax
E
- E-money token (EMT)
Under MiCA, a crypto asset that references one official currency and is issued by an authorised issuer; the regulatory category for euro and dollar…
Regulation and tax
H
- Holding period
The length of time an asset is held, which in some jurisdictions determines whether or how a gain is taxed.
Regulation and tax
K
- KYC
Know your customer: identity verification by a regulated service provider.
Regulation and tax
M
- MiCA
The EU Markets in Crypto-Assets Regulation: the harmonised framework for crypto assets and their service providers in the EU.
Regulation and tax
T
- Taxable event
An action, such as a disposal, swap or receipt of rewards, that triggers a tax consequence under a country's rules.
Regulation and tax - Travel Rule
The requirement that sender and recipient data accompany regulated crypto transfers; relevant when withdrawing from a licensed provider to self-custody.
Regulation and tax