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Legal, Tax and Accounting Treatment of Cryptocurrencies in Mexico

  • Juan Emmanuel Delva Benavides ORCID logo EMAIL logo und Francisco Ernesto Torres Amaya
Veröffentlicht/Copyright: 15. September 2021

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.


Corresponding author: Juan Emmanuel Delva Benavides, Ciencias Sociales y Jurídicas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, 45100 Zapopan, Jalisco, Mexico, E-mail:

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Published Online: 2021-09-15

© 2021 Walter de Gruyter GmbH, Berlin/Boston

Heruntergeladen am 16.10.2025 von https://www.degruyterbrill.com/document/doi/10.1515/gj-2021-0061/html?lang=de
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