Hacia un Tratamiento Uniforme del Bitcoin desde una Perspectiva Fiscal Global.

Abstract

This research work aims to study the intrinsic characteristics of the most
\nrepresentative virtual currency among all the existing cryptocurrencies in the market,
\nBitcoin, considering it under two points of view: as a means of payment in the
\nexchange of goods and services and as a financial or investment asset for
\nspeculative purposes in the short and medium term.
\nLikewise, reference will be made to the different regulatory flows in terms of their
\nlegal nature and, in particular, to the tax treatment in the European Union, the United
\nStates and other selected jurisdictions.
\nThe ultimate goal of this research is to analyze the current deficiencies of the global
\nlegal status of Bitcoin in order to carry out the corresponding recommendations that
\nallow an approximation to the global control of taxation and consumer protection.