I think there are some other jurisdictions that require Mark to Market for tax purposes, at least in some situations. In the US, certain traders can elect to m

I think there are some other jurisdictions that require Mark to Market for tax purposes, at least in some situations. In the US, certain traders can elect to mark to market [1]. [1] https://www.irs.gov/taxtopics/tc429 https://www.irs.gov/taxtopics/tc429