The Resource Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins

Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins

Label
Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins
Title
Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins
Creator
Subject
Language
eng
Summary
The main objective of this document is to analyse the extent to which fraud and money laundering are submitted in the field of virtual currencies due to the opacity of many of them. In this sense, the question is focused on understanding the configuration of virtual currencies as a way of payment that grows with the new technologies, their impact and effects. In the same way, it will be examined what corresponds to the obligation of information to the Public Treasury according to the properties and rights located abroad, the treatment of possible "outcrops" of undeclared assets and possibly applicable tax penalties. Finally, the last section is dedicated to the assessment of the practical consequences in the criminal law sphere, where cyber money laundering has been one of the modalities of greatest social concern
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 14 ; p. 69-92
http://library.link/vocab/creatorName
  • Miras Marín, N
  • Aguilar Cárceles, M.M
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • virtual currency
  • tax fraud
  • money laundering
  • illegal activity
  • criminal tax law
Label
Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins
Instantiates
Publication
Label
Fraude fiscal y blanqueo de capitales en el ámbito de las monedas virtuales = Fiscal fraud and money laundering in the field of virtual coins
Publication

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