VAT treatment of initial coin offerings Aleksandra Bal
By: Juárez Hernández, Fernando
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Contributor(s): Vázquez Hernández, Raymundo.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CRIPTOMONEDA | MEXICOOnline resources: Click here to access online
In:
International VAT Monitor v. 29, n. 3, May / June 2018, p. 126-130Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2018/3-5 (Browse shelf) | Available | IVM/2018/3-5 |
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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.
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