| Autor: |
Ignasi Belda |
| Jazyk: |
Catalan; Valencian<br />English<br />Spanish; Castilian |
| Rok vydání: |
2019 |
| Předmět: |
|
| Zdroj: |
IDP, Vol 0, Iss 29 (2019) |
| Druh dokumentu: |
article |
| ISSN: |
1699-8154 |
| DOI: |
10.7238/idp.v0i29.3183 |
| Popis: |
Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spanish Property Transfer Tax and Stamp Duty, regulated by the Royal Decree 1/1993, of 24 September and its corresponding regulation. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
