Las nuevas obligaciones informativas sobre monedas virtuales
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Universitat Abat Oliba CEU
info
ISSN: 2443-9843
Ano de publicación: 2021
Número: 79
Tipo: Artigo
Outras publicacións en: Carta tributaria. Revista de opinión
Resumo
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.