Tributación de criptomonedas y otros criptoactivos: análisis comparado
In recent years, a new asset class is gaining momentum which emerged as a response to the economic crisis of 2008, the technology that is behind these assets depend on blockchain technology and cryptography, by using a decentralized network so the users of such networks can freely transfer val...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8328961 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 79, 2021 (Ejemplar dedicado a: Derecho y Tecnología), pags. 193-214 |
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| Summary: |
In recent years, a new asset class is gaining
momentum which emerged as a response to
the economic crisis of 2008, the technology that
is behind these assets depend on blockchain
technology and cryptography, by using a
decentralized network so the users of such networks
can freely transfer value -using cryptocurrencies
or crypto-assets, without having to depend on an
intermediary that centralizes and registers all the
transactions.
This article analyses the current state of the
taxation of cryptocurrency or crypto assets in Peru
having as an initial reference point a recent study
conducted by the OECD. |
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