Taxation of cryptocurrencies and other cryptoassets: comparative analysis
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 o...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/24873 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/24873 |
| Access Level: | acceso abierto |
| Palabra clave: | Cryptocurrencies cryptoassets blockchain technology Income Tax Value Added Tax Criptomonedas criptoactivos tecnología de cadena de bloques Impuesto a la Renta Impuesto General a las Ventas |
| Sumario: | 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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