| 000 | 01309nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181002122930.0 | ||
| 007 | ta | ||
| 008 | 180928s2018 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966561 _aJuárez Hernández, Fernando |
|
| 245 |
_aVAT treatment of initial coin offerings _c Aleksandra Bal |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 7 |
_963195 _aCRIPTOMONEDA |
|
| 650 | 4 |
_947495 _aMEXICO |
|
| 700 | 1 |
_966562 _aVázquez Hernández, Raymundo |
|
| 773 | 0 |
_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 3, May / June 2018, p. 126-130 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c138977 _d138977 |
||