Bitcoin: An Analysis from International and National Law Perspectives on its Functioning, Regulation, and Viability; [El bitcoin: análisis desde el Derecho internacional y nacional de su funcionamiento, fiscalización y viabilidad]
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This article employs an analytical-descriptive methodology to understand the Bitcoin through an exhaustive investigation of its definition, operation and regulation; it explores, as well, national and international legislations to understand its tax audit, advantages and disadvantages. In addition, it analyzes the results of El Salvador after establishing Bitcoin as legal tender and examining a possible application in Colombia and assessing the challenges that could arise in that context. © 2024 Pontificia Universidade Catolica do Parana. All rights reserved.
Palabras clave
Bitcoin, Blockchain, Cryptocurrencies, Digital currencies, Tax audit, Bitcoin, Blockchain, Cryptocurrencies, Digital currencies, Tax audit