Resumen

CHIRINOS, Gabriel Alejandro. Criptoassets Market Regulation and Taxation, a Perspective of Comparative Law. Rev. Fac. Der. [online]. 2020, n.48, e112.  Epub 01-Jun-2020. ISSN 0797-8316.  https://doi.org/10.22187/rfd2020n48a12.

This research article intends to expose the massive problem presented by the Tax Administrations regarding the control and collection of transactions made with Crypto assets, all this due to the digitalization and opening of current markets and the mass of the operations carried out Currently, in addition to addressing a definition that allows the guarantee of the rights of the taxpayer explaining the ways in which the Administration of Intervening in the economy has, as well as providing the Tax Administrations how to address new perspectives that adapt to the digitalization of the markets and identify each of the elements that constitute the tax obligation in the state intervention in the Cryptos sets market.

Palabras clave : Administrative Law; Tax Law; Taxation; Crypto assets; Blockchain; Regulation.

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