Las nuevas obligaciones informativas sobre monedas virtuales
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Universitat Abat Oliba CEU
info
ISSN: 2443-9843
Year of publication: 2021
Issue: 79
Type: Article
More publications in: Carta tributaria. Revista de opinión
Abstract
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.