Regulación jurídica y tributaria de los security tokens: una tarea pendiente

Los security tokens son un activo digital emergente en los mercados financieros a los que, a pesar de sus características descentralizadas, se les está aplicando el mismo marco legal y tributario que a los valores tradicionales por parte de los Gobiernos. La falta de regulaciones específicas y adapt...

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Autores:
Ojeda Pinto, Yoner
Tipo de recurso:
Article of journal
Fecha de publicación:
2023
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/15393
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/15393
https://doi.org/10.18601/16926722.n23.01
Palabra clave:
Cryptocurrency taxation,
security tokens,
utility tokens,
treaty shopping,
international taxation
tributación de criptoactivos,
security tokens,
tokens de utilidad,
treaty shopping,
tributación internacional
tributação das criptomonedas,
security tokens,
tokens de utilidade,
treaty shopping,
tributação internacional
Rights
openAccess
License
Yoner Ojeda Pinto - 2023
id uexternad2_6701b31f43304e6473eccb80dec3aa6b
oai_identifier_str oai:bdigital.uexternado.edu.co:001/15393
network_acronym_str uexternad2
network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv Regulación jurídica y tributaria de los security tokens: una tarea pendiente
dc.title.translated.eng.fl_str_mv Legal and Tax Regulation of Security Tokens: An Outstanding Assignment
title Regulación jurídica y tributaria de los security tokens: una tarea pendiente
spellingShingle Regulación jurídica y tributaria de los security tokens: una tarea pendiente
Cryptocurrency taxation,
security tokens,
utility tokens,
treaty shopping,
international taxation
tributación de criptoactivos,
security tokens,
tokens de utilidad,
treaty shopping,
tributación internacional
tributação das criptomonedas,
security tokens,
tokens de utilidade,
treaty shopping,
tributação internacional
title_short Regulación jurídica y tributaria de los security tokens: una tarea pendiente
title_full Regulación jurídica y tributaria de los security tokens: una tarea pendiente
title_fullStr Regulación jurídica y tributaria de los security tokens: una tarea pendiente
title_full_unstemmed Regulación jurídica y tributaria de los security tokens: una tarea pendiente
title_sort Regulación jurídica y tributaria de los security tokens: una tarea pendiente
dc.creator.fl_str_mv Ojeda Pinto, Yoner
dc.contributor.author.spa.fl_str_mv Ojeda Pinto, Yoner
dc.subject.eng.fl_str_mv Cryptocurrency taxation,
security tokens,
utility tokens,
treaty shopping,
international taxation
topic Cryptocurrency taxation,
security tokens,
utility tokens,
treaty shopping,
international taxation
tributación de criptoactivos,
security tokens,
tokens de utilidad,
treaty shopping,
tributación internacional
tributação das criptomonedas,
security tokens,
tokens de utilidade,
treaty shopping,
tributação internacional
dc.subject.spa.fl_str_mv tributación de criptoactivos,
security tokens,
tokens de utilidad,
treaty shopping,
tributación internacional
tributação das criptomonedas,
security tokens,
tokens de utilidade,
treaty shopping,
tributação internacional
description Los security tokens son un activo digital emergente en los mercados financieros a los que, a pesar de sus características descentralizadas, se les está aplicando el mismo marco legal y tributario que a los valores tradicionales por parte de los Gobiernos. La falta de regulaciones específicas y adaptadas a su naturaleza podría plantear dificultades signi­ficativas en el seguimiento y verificación de estos activos, lo que aumenta el riesgo de evasión fiscal y clasificación inadecuada de los ingresos obtenidos.
publishDate 2023
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2024-06-07T08:31:37Z
dc.date.available.none.fl_str_mv 2023-06-09T15:01:39Z
2024-06-07T08:31:37Z
dc.date.issued.none.fl_str_mv 2023-06-09
dc.type.spa.fl_str_mv Artículo de revista
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dc.relation.references.spa.fl_str_mv Branddocs. (2018). Tokens de seguridad: un nuevo modelo de propiedad. https://brand¬docs.com/es/blog/tokens-de-seguridad/
Bit2me Academy. (2020). Diferencias entre utility y security tokens. https://academy.bit¬2me.com/utility-vs-security-tokens/
Danton, B. (2014). Bitcoin and money laundering: Mining for an effective solu¬tion. https://heinonline.org/HOL/LandingPage?handle=hein.journals/indana89&div=16&id=&page=
Demertzis, M. y Wolff, G. B. (2018). The economic potential and risks of crypto assets: Is a regulatory framework needed? Bruegel Policy Contribution. https://www.econs-tor.eu/bitstream/10419/208022/1/1030937354.pdf
Dirección de Impuestos y Aduanas Nacionales (DIAN). (2022, 14 de octubre). Oficio DIAN 100192467. https://www.dian.gov.co/normatividad/Documents/Compila¬cion-de-la-doctrina-tributaria-vigente-relevante-en-materia-de-criptoactivos.pdf
European Banking Authority. (2014). EBA Opinion on “virtual currencies”. https://www.eba.europa.eu/sites/default/documents/files/documents/10180/657547/81409b94- 4222-45d7-ba3b-7deb5863ab57/EBA-Op-2014-08%20Opinion%20on%20Virtu¬al%20Currencies.pdf?retry=1
Goitom et al. (2018). Regulation of Cryptocurrency in Selected Jurisdictions, Law Library of Congress. https://www.loc.gov/law/help/cryptocurrency/regulation-of-crypto¬currency.pdf
GtLaw. (2018). Token Issuers and Purchasers, Beware: The IRS May Tax Each Time Tokens are Used. https://www.gtlaw.com/en/insights/2018/3/ token-issuers-and-purchasers-beware-the-irs-may-tax-each-time-tokens-are-used
Gueye, D. (2020). STO vs ICO: All you need to know. https://stokr.io/stoke-post/sto-vs-ico
Hamilton, D. (2020). IRAS Issues New Crypto Tax Guidelines. https://www.securities.io/ iras-issues-new-crypto-tax-guidelines/
Hess, R. (2019). Working paper of the swiss Federal tax administration regarding cryp¬tocurrencies and other tokens/coins. https://www.reichlinhess.ch/wp-content/ uploads/2019/10/191008-Reichlin-Hess_Working-paper-SFTA-crypto-curren¬cies-tokens-based-on-blockchain-technology.pdf
Hodges, A. (2003). The military use of Alan Turing. En B. Booß-Bavnbek y J. Høyr¬up (eds.), Mathematics and war. Birkhäuser. https://doi.org/10.1007/978-3-0348- 8093-0 (revisado el 15 de enero de 2023).
Keskin, H. (2019). Tax and accounting treatment of utility and security tokens in Swit-zerland. https://medium.com/rigoblock/tax-and-accounting-treatment-of-utili¬ty-and-security-tokens-in-switzerland-cfef999beb6c
KPMG. (2019). Cryptoassets–Accounting and tax. What’s the impact on your financial. https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/04/cryptoassets-account¬ing-tax.pdf (revisado el 11 de enero de 2023).
Lambert, T., Liebau, D. y Roosenboom, P. (2022). Security token offerings. Small Bus Econ 59, 299-325. https://doi.org/10.1007/s11187-021-00539-9
OECD. (2018). Tax challenges arising from digitalisation – Interim Report 2018: In-clusive framework on BEPS, OECD/G20 base erosion and profit shifting project. https://www.oecd-ilibrary.org/docserver/9789264293083-en.pdf?ex-pires=1616006549&id=id&accname=ocid195770&checksum=1926850BB-5C505F9476101D72769A0EC
Plana, A. (2018). El test de Howey y su relevancia en las criptomonedas – tokens. http:// www.leyesyjurisprudencia.com/2018/11/el-test-de-howey-y-su-relevancia-en-las. html
PWC. (2020). PWC Annual Global Crypto Tax Report 2020. https://www.pwchk.com/en/ research-and-insights/fintech/pwc-annual-global-crypto-tax-report-2020.pdf
Reneau, R. (2018). How are security tokens taxed? https://www.entoro.com/news/ how-are-security-tokens-taxed
Winter, H. (2020). Crypto-assets: The taxation of security tokens. http://taxbar.com/ wp-content/uploads/2020/03/GITC-Review-Vol-XVI-2-CRYPTO-ASSETS-THE-TAXATION-OF-SECURITY-TOKENS.pdf
Wong Partnership. (2020). Income tax treatment of digital tokens. https://www.lexology. com/library/detail.aspx?g=99db8d3a-0994-4542-8942-6ddb86de68f4
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spelling Ojeda Pinto, Yoner2023-06-09T15:01:39Z2024-06-07T08:31:37Z2023-06-09T15:01:39Z2024-06-07T08:31:37Z2023-06-09Los security tokens son un activo digital emergente en los mercados financieros a los que, a pesar de sus características descentralizadas, se les está aplicando el mismo marco legal y tributario que a los valores tradicionales por parte de los Gobiernos. La falta de regulaciones específicas y adaptadas a su naturaleza podría plantear dificultades signi­ficativas en el seguimiento y verificación de estos activos, lo que aumenta el riesgo de evasión fiscal y clasificación inadecuada de los ingresos obtenidos.Security tokens are an emerging digital asset in financial markets that, despite their decentralized nature, are being subjected to the same legal and tax framework as tradi­tional securities by governments. The lack of specific and adapted regulations for their nature could pose significant challenges in the tracking and verification of these assets, increasing the risk of tax evasion and misclassification of income.application/pdftext/htmltext/xml10.18601/16926722.n23.012346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/15393https://doi.org/10.18601/16926722.n23.01spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/8758/15010https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8758/15011https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8758/15012Núm. 23 , Año 2023 : Julio-Diciembre21237Revista de Derecho FiscalBranddocs. (2018). Tokens de seguridad: un nuevo modelo de propiedad. https://brand¬docs.com/es/blog/tokens-de-seguridad/Bit2me Academy. (2020). Diferencias entre utility y security tokens. https://academy.bit¬2me.com/utility-vs-security-tokens/Danton, B. (2014). Bitcoin and money laundering: Mining for an effective solu¬tion. https://heinonline.org/HOL/LandingPage?handle=hein.journals/indana89&div=16&id=&page=Demertzis, M. y Wolff, G. B. (2018). The economic potential and risks of crypto assets: Is a regulatory framework needed? Bruegel Policy Contribution. https://www.econs-tor.eu/bitstream/10419/208022/1/1030937354.pdfDirección de Impuestos y Aduanas Nacionales (DIAN). (2022, 14 de octubre). Oficio DIAN 100192467. https://www.dian.gov.co/normatividad/Documents/Compila¬cion-de-la-doctrina-tributaria-vigente-relevante-en-materia-de-criptoactivos.pdfEuropean Banking Authority. (2014). EBA Opinion on “virtual currencies”. https://www.eba.europa.eu/sites/default/documents/files/documents/10180/657547/81409b94- 4222-45d7-ba3b-7deb5863ab57/EBA-Op-2014-08%20Opinion%20on%20Virtu¬al%20Currencies.pdf?retry=1Goitom et al. (2018). Regulation of Cryptocurrency in Selected Jurisdictions, Law Library of Congress. https://www.loc.gov/law/help/cryptocurrency/regulation-of-crypto¬currency.pdfGtLaw. (2018). Token Issuers and Purchasers, Beware: The IRS May Tax Each Time Tokens are Used. https://www.gtlaw.com/en/insights/2018/3/ token-issuers-and-purchasers-beware-the-irs-may-tax-each-time-tokens-are-usedGueye, D. (2020). STO vs ICO: All you need to know. https://stokr.io/stoke-post/sto-vs-icoHamilton, D. (2020). IRAS Issues New Crypto Tax Guidelines. https://www.securities.io/ iras-issues-new-crypto-tax-guidelines/Hess, R. (2019). Working paper of the swiss Federal tax administration regarding cryp¬tocurrencies and other tokens/coins. https://www.reichlinhess.ch/wp-content/ uploads/2019/10/191008-Reichlin-Hess_Working-paper-SFTA-crypto-curren¬cies-tokens-based-on-blockchain-technology.pdfHodges, A. (2003). The military use of Alan Turing. En B. Booß-Bavnbek y J. Høyr¬up (eds.), Mathematics and war. Birkhäuser. https://doi.org/10.1007/978-3-0348- 8093-0 (revisado el 15 de enero de 2023).Keskin, H. (2019). Tax and accounting treatment of utility and security tokens in Swit-zerland. https://medium.com/rigoblock/tax-and-accounting-treatment-of-utili¬ty-and-security-tokens-in-switzerland-cfef999beb6cKPMG. (2019). Cryptoassets–Accounting and tax. What’s the impact on your financial. https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/04/cryptoassets-account¬ing-tax.pdf (revisado el 11 de enero de 2023).Lambert, T., Liebau, D. y Roosenboom, P. (2022). Security token offerings. Small Bus Econ 59, 299-325. https://doi.org/10.1007/s11187-021-00539-9OECD. (2018). Tax challenges arising from digitalisation – Interim Report 2018: In-clusive framework on BEPS, OECD/G20 base erosion and profit shifting project. https://www.oecd-ilibrary.org/docserver/9789264293083-en.pdf?ex-pires=1616006549&id=id&accname=ocid195770&checksum=1926850BB-5C505F9476101D72769A0ECPlana, A. (2018). El test de Howey y su relevancia en las criptomonedas – tokens. http:// www.leyesyjurisprudencia.com/2018/11/el-test-de-howey-y-su-relevancia-en-las. htmlPWC. (2020). PWC Annual Global Crypto Tax Report 2020. https://www.pwchk.com/en/ research-and-insights/fintech/pwc-annual-global-crypto-tax-report-2020.pdfReneau, R. (2018). How are security tokens taxed? https://www.entoro.com/news/ how-are-security-tokens-taxedWinter, H. (2020). Crypto-assets: The taxation of security tokens. http://taxbar.com/ wp-content/uploads/2020/03/GITC-Review-Vol-XVI-2-CRYPTO-ASSETS-THE-TAXATION-OF-SECURITY-TOKENS.pdfWong Partnership. (2020). Income tax treatment of digital tokens. https://www.lexology. com/library/detail.aspx?g=99db8d3a-0994-4542-8942-6ddb86de68f4Yoner Ojeda Pinto - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/fiscal/article/view/8758Cryptocurrency taxation,security tokens,utility tokens,treaty shopping,international taxationtributación de criptoactivos,security tokens,tokens de utilidad,treaty shopping,tributación internacionaltributação das criptomonedas,security tokens,tokens de utilidade,treaty shopping,tributação internacionalRegulación jurídica y tributaria de los security tokens: una tarea pendienteLegal and Tax Regulation of Security Tokens: An Outstanding AssignmentArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2529https://bdigital.uexternado.edu.co/bitstreams/1f691c31-598f-4495-9f97-126b88f74a30/downloadf49d39db03d53d96a03b0fb6749ea38fMD51001/15393oai:bdigital.uexternado.edu.co:001/153932024-06-07 03:31:37.428http://creativecommons.org/licenses/by-nc-sa/4.0Yoner Ojeda Pinto - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

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