Las nuevas obligaciones informativas sobre monedas virtuales
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Universitat Abat Oliba CEU
info
ISSN: 2443-9843
Any de publicació: 2021
Número: 79
Tipus: Article
Altres publicacions en: Carta tributaria. Revista de opinión
Resum
The anti-fraud law of 2021 established new information obligations on cryptocurrencies, object of this study, which affect both their holders —when the currencies are located abroad—, as well as cryptographic service providers on this type of assets.