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- Title
EXPLORANDO EL LABERINTO FISCAL DE LOS ACTIVOS DIGITALES: EL CASO DE LOS NFTS.
- Authors
Harana Suano, Estefanía
- Abstract
Non-fungible tokens, or NFTs, are single, indivisible digital assets that have gained popularity in the art, gaming, and music markets. However, with the growing market for NFTs, their owners and traders face new concerns in terms of legal and tax compliance. This scope becomes fundamental for the owners of NFTs and those who participate in their market due to the existence of different specific tax obligations for each stage. In addition, the lack of specific regulation in most jurisdictions creates some uncertainty and additional complexity in the matter. The main objective of this study is to explore their tax obligations and the tax risks inherent in the acquisition, sale and holding of NFTs, as well as to propose best practices for future solutions.
- Subjects
NON-fungible tokens; ART; TAXPAYER compliance; TAX laws; MUSIC industry
- Publication
Crónica Tributaria, 2024, Vol 190, Issue 1, p79
- ISSN
0210-2919
- Publication type
Article
- DOI
10.47092/CT.24.1.3