Juárez Hernández, Fernando
VAT treatment of initial coin offerings / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors discuss the VAT treatment of sales and transfers of Bitcoin carried out in Mexico. For this purpose, they analyse the current state of Mexican law, but also review the applicable VAT regime in jurisdictions around the world, such as in Japan, Spain, Switzerland and the European Union. The authors then provide an overview of recently enacted legislation in Mexico and its foreseeable impact on the VAT treatment of Bitcoin.
IMPUESTO SOBRE EL VALOR AÑADIDO
CRIPTOMONEDA
MEXICO
Vázquez Hernández, Raymundo
International VAT Monitor 0925-0832 v. 29, n. 3, May / June 2018, p. 126-130
VAT treatment of initial coin offerings / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors discuss the VAT treatment of sales and transfers of Bitcoin carried out in Mexico. For this purpose, they analyse the current state of Mexican law, but also review the applicable VAT regime in jurisdictions around the world, such as in Japan, Spain, Switzerland and the European Union. The authors then provide an overview of recently enacted legislation in Mexico and its foreseeable impact on the VAT treatment of Bitcoin.
IMPUESTO SOBRE EL VALOR AÑADIDO
CRIPTOMONEDA
MEXICO
Vázquez Hernández, Raymundo
International VAT Monitor 0925-0832 v. 29, n. 3, May / June 2018, p. 126-130