Notes on the Tax Effects of Transactions with Stablecoins
Keywords:
Crypto assets, cryptocurrencies, tokens, USDT, USDC, exchange gains and losses, deduction, cost, payment in kindAbstract
The shortage of foreign currency has led individuals to acquire cryptocurrencies -particularly so-called stablecoins- as a means of acquiring foreign currency. The purpose of these commentaries is to examine the tax implications of these transactions.
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Published
2026-07-26
How to Cite
Castillo Carvajal, J. C. (2026). Notes on the Tax Effects of Transactions with Stablecoins. Anuario De La Especialización En Derecho Tributario De La Universidad Central De Venezuela, 2(2), 535–557. Retrieved from https://saber.ucv.ve/ojs/index.php/aedt/article/view/33268
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Copyright (c) 2026 Anuario de la Especialización en Derecho Tributario de la Universidad Central de Venezuela
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
