Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty
<p>Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spani...
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| Format: | Article |
| Language: | Catalan |
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Universitat Oberta de Catalunya
2019-06-01
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| Series: | IDP |
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| Online Access: | https://idp.uoc.edu/articles/3183 |