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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Recolector de Cienci...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Recolector de Ciencia Abierta, RECOLECTA
Part of book or chapter of book . 2020
License: CC BY NC ND
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Fiscalidad y Blockchain

Authors: Gracia Espinar, Eduardo; Viñas Rueda, Lorena;

Fiscalidad y Blockchain

Abstract

El blockchain es un gran registro donde los datos están en múltiples ordenadores, de modo que se trata de una red distribuida de puntos. Y como tal, y en tanto establece relaciones entre partes con intereses comunes, ha de tener una regulación legal que la dote de seguridad.

Blockchain is a large register where the data is in multiple computers, so it is a distributed network of points. And as such, and as long as it establishes relationships between parties with common interests, it must have a legal regulation that makes it secure.

info:eu-repo/semantics/publishedVersion

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green