Legal, Tax and Accounting Treatment of Cryptocurrencies in Mexico

Q2 Social Sciences

Global Jurist Pub Date : 2021-09-15 DOI:10.1515/gj-2021-0061

Juan Emmanuel Delva Benavides, Francisco Ernesto Torres Amaya

引用次数: 2

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.

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墨西哥加密货币的法律、税务和会计处理

摘要本研究分析了金融科技机构在墨西哥使用加密货币的法律含义。尽管有《金融科技法》，但监管并不明确，法律也缺乏。这种情况是将加密货币归类为数字资产，但在《税法》、《民法典》或《商法典》等其他法律中省略的结果。该结论汇集了通过协调法律在墨西哥立法范围内扩展加密货币并为其提供更大确定性的可能性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Global Jurist Social Sciences-Law

CiteScore

1.50

自引率

0.00%

发文量

期刊介绍： Global Jurist offers a forum for scholarly cyber-debate on issues of comparative law, law and economics, international law, law and society, and legal anthropology. Edited by an international board of leading comparative law scholars from all the continents, Global Jurist is mindful of globalization and respectful of cultural differences. We will develop a truly international community of legal scholars where linguistic and cultural barriers are overcome and legal issues are finally discussed outside of the narrow limits imposed by positivism, parochialism, ethnocentrism, imperialism and chauvinism in the law. Submission is welcome from all over the world and particularly encouraged from the Global South.