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TAX CONTROL OF CRIPTOCURRENCIES BY THE IRS AND THE OPPORTUNITIES THAT THIS MAY OFFER TO LATIN AMÉRICA FOR REGULATING THEIR USE.
Autor: Jorge Luis García Obregón Categoría: Artículos Editor: Centro Interamericano de Administraciones Tributarias (CIAT) Publicado: 2021 ISBN: ISSN 1684-9434 Páginas: 178 País: Panamá Idioma: Inglés Download
Descripción:
The aim of this article is to highlight the regulation currently established by the IRS (Internal Revenue Service) of the United States of America, on the use of cryptocurrencies and the various economic actors involved in these activities. As well as, to provide Latin American countries with existing methods for the implementation of a timely fiscal control for the development of a regulatory framework adapted or homogenized to international standards and above all to one of Latin America’s largest commercial allies, the United States of North America.