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  "map_content": "What still applies to merchants (separate from CARF)\n- Normal tax/accounting: recognize revenue at fair market value when BSV is received; track gains/losses if you later convert or spend the BSV; apply VAT/GST rules as usual.\n- Other regimes may touch your processor (e.g., FATF/EU Travel Rule), but those typically hit the payment service provider, not the ordinary merchant.",
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