Argentina: Securities-Related Laws

Digital currencies are taxed as securities in Argentina, as of the 2018 Argentina Tax Reform. As for ICOs, a report by the Argentine National Securities Commission (CNV - note, in Spanish) in December 2017 noted that in certain cases tokens from ICOs can be considered negotiable securities and their stakeholders could be subject to criminal and administrative responsibilities, however, the report itself also stipulated that the current regulatory framework puts no specific regulation on ICOs as of December 2017.


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