Juan Emmanuel Delva Benavides, Francisco Ernesto Torres Amaya
{"title":"Legal, Tax and Accounting Treatment of Cryptocurrencies in Mexico","authors":"Juan Emmanuel Delva Benavides, Francisco Ernesto Torres Amaya","doi":"10.1515/gj-2021-0061","DOIUrl":null,"url":null,"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.","PeriodicalId":34941,"journal":{"name":"Global Jurist","volume":"22 1","pages":"261 - 280"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Global Jurist","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1515/gj-2021-0061","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Social Sciences","Score":null,"Total":0}
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.
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.
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