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Most efficient ways to cash out crypto low tax in Cyprus?

I know a guy living in Cyprus who uses a Crypto debit card based outside the EU that he loads with stablecoins and he uses it for everything and his accountant is happy not reporting this as Cyprus has not clarified the rules around Crypto and just considers it spending cash.
Which crypto card is it?
And it's legit, right?
I mean. If you spend USDT on cryptocard. It's 1USDT sold for 1USD, therefore there is no "profit" to speak of.
 
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