Tributación de criptomonedas
| Professor Advisor | dc.contributor.advisor | Collantes Schaale, Carolina | |
| Author | dc.contributor.author | Lecaros Sotomayor, Pedro | |
| Admission date | dc.date.accessioned | 2019-07-08T15:33:25Z | |
| Available date | dc.date.available | 2019-07-08T15:33:25Z | |
| Publication date | dc.date.issued | 2019 | |
| Identifier | dc.identifier.uri | https://repositorio.uchile.cl/handle/2250/170176 | |
| General note | dc.description | Proyecto de Actividad formativa equivalente a tesis (AFET) | es_ES |
| General note | dc.description | Programa de magíster en derecho tributario | |
| Abstract | dc.description.abstract | El objetivo del presente trabajo es determinar el régimen tributario aplicable a las criptomonedas. Para ello, se analizará la normativa administrativa y legislación comparada en la materia, como también la legislación nacional civil vigente. Como resultado, determinaremos la naturaleza jurídica de las criptomonedas y las consecuencias tributarias que de ello derivan. | es_ES |
| Abstract | dc.description.abstract | The purpose of this work is to determine the cryptocurrencies’ applicable tax regime. For this purpose, we will analyze the relevant legal and administrative regulation, as well as the Chilean civil legislation. As a result, we will determine the legal nature of cryptocurrencies and the proper tax treatment derived from it. | |
| Lenguage | dc.language.iso | es | es_ES |
| Publisher | dc.publisher | Universidad de Chile | es_ES |
| Type of license | dc.rights | Attribution-NonCommercial-NoDerivs 3.0 Chile | * |
| Link to License | dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/cl/ | * |
| Keywords | dc.subject | Criptomonedas | es_ES |
| Keywords | dc.subject | Bitcoin | es_ES |
| Keywords | dc.subject | Blockchain | es_ES |
| Keywords | dc.subject | Activo digital | es_ES |
| Keywords | dc.subject | Dinero electrónico | es_ES |
| Título | dc.title | Tributación de criptomonedas | es_ES |
| Document type | dc.type | Tesis | |
| Cataloguer | uchile.catalogador | LPB | es_ES |
| Department | uchile.departamento | Escuela de Graduados de Derecho | es_ES |
| Faculty | uchile.facultad | Facultad de Derecho | es_ES |
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Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 Chile