The CIAT Executive Secretariat is pleased to invite you to download and read section 5.7. of the Manual on the Control of Tax Planning, written by Tatiana Falcão and Bob Michel. This chapter deals holistically with the characteristics of cryptoassets and their impact. In particular, this document delves into the concept of cryptocurrencies, their main characteristics, some concepts on the functioning of the blockchain technology, and reflections on potential associated risks, including environmental risks, money laundering and other illicit activities from a tax and fiscal perspective.

The complete Manual has 6 sections with a total of 42  chapters. Chapter 5.7. is available in English and Spanish and is the fourth document published within the framework of the CIAT-GIZ -EUROsociAL+ Manual for the Control of International Tax Planning. New chapters will be published soon.

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