documento electrónico

Inglés

Documentos de Trabajo - CIAT

2025

23 p

1. Conceptualization of crypto-assets 2. Cryptocurrencies and taxation 3. Experiences in Relevant Cases in Latin America 4. Tax Evasion and Revenue Potential 5. Enforcement and Administration 6. Regulations and Mechanisms for Obtaining Information on Digital Assets

This publication analyzes the tax treatment of digital assets and finances in Latin America and the Caribbean, with particular emphasis on cryptocurrencies and other virtual assets, as well as the mechanisms implemented to obtain information on economic activities carried out in the digital environment.