Legal and Tax Regulation of Security Tokens: An Outstanding Assignment

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

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Yoner Ojeda Pinto

Abstract

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.

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