Resumen de US: : The challenges of virtual currency

Remmelt A. Reigersman, David J. Goett, Thomas A. Humphreys

• The article discusses the challenges of bitcoin and other virtual currencies. An overview of Notice 2014-21 issued by the U.S. Internal Revenue Service (IRS) governing the tax principles that apply to transactions involving virtual currency presented. The tax implications for virtual currency holders are explained