Legal, Tax and Accounting Treatment of Cryptocurrencies in Mexico-Reference-Cited by-同舟云学术

Legal, Tax and Accounting Treatment of Cryptocurrencies in Mexico

Published:2021-09-15 Issue:0 Volume:0 Page:
ISSN:1934-2640
Container-title:Global Jurist
language:en
Short-container-title:

Author:

Delva Benavides Juan Emmanuel¹^ORCID,Torres Amaya Francisco Ernesto²

Affiliation:

1. Ciencias Sociales y Jurídicas , Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas , 45100 Zapopan , Jalisco , Mexico

2. Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas , Zapopan , Jalisco , Mexico

Abstract

Abstract This study analyzes the legal implications of the operations with cryptocurrencies in Mexico, which are offered by financial technology institutions. Even though there is a Fintech Law, the regulation is not clear, and laws are lacking. This scenario is a consequence of categorizing the cryptocurrencies as digital assets but omitting in other laws like the Tax, Civil or Commercial Code. The conclusion assembles the possibility of extending and providing greater certainty to cryptocurrencies within the Mexican legislation by harmonizing the laws.

Publisher

Walter de Gruyter GmbH

Subject

Law,Political Science and International Relations

Link

https://www.degruyter.com/document/doi/10.1515/gj-2021-0061/pdf

Reference35 articles.

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3. Buzzi, A. M., M. E. Cittadini, and M. M. De Oliveira. 2018. Introduction to Cryptocurrencies. Argentina: Faculty of Economic Sciences of the National University of La Plata.

4. Campos, D. V. G., J. N. Moreno, and M. A. Obregón. 2019. Tax Implications of Operations with Cryptocurrencies in Mexico. Nuevo Leon: University of Nuevo Leon.

5. Chamber of Deputies. 2005. General Directorate of the Documentation, Information and Analysis Center. Mexico City: Chamber of Deputies.

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