Las nuevas obligaciones informativas sobre monedas virtuales

  1. Esaú Alarcón García 1
  1. 1 Universitat Abat Oliba CEU
    info

    Universitat Abat Oliba CEU

    Barcelona, España

    ROR https://ror.org/00vkhbp60

Aldizkaria:
Carta tributaria. Revista de opinión

ISSN: 2443-9843

Argitalpen urtea: 2021

Zenbakia: 79

Mota: Artikulua

Beste argitalpen batzuk: Carta tributaria. Revista de opinión

Laburpena

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.