Cryptocurrencies and blockchain regulation in Canada

Legal Blockchain Germany
Germany’s will allow crypto custodial firms.
16 April, 2022
Show all
Lawyer blockchain canada

Lawyer blockchain canada

Tabla de Contenidos

Introduction to the legal situation of cryptocurrencies in Canada

Canada is a country in North America with a constitutional monarchy form of government. Canada is one of the richest countries in the world as far as the average income per person.

We are a legal firm specialized in Blockchain, cryptocurrencies, smart contracts and tokenization.

 

Canada it is a decent place for the crypto industry

Canada maintains a generally Bitcoin-friendly stance while also ensuring the cryptocurrency is not used for money laundering. The attitude of the Canadian government to cryptocurrencies has been twofold. First, caution in terms of protecting investors and the public. Second, encouragement in its support of new technology.

 

Cryptocurrencies and digital exchanges are legal.

In Canada, cryptocurrency trading is absolutely legal and available with a wide range of exchange ATMs.

 

Canada’s cryptocurrency regulation is not supposed to tighten in terms of control and taxing of transactions made through virtual currencies.

 

 

Cryptocurrency is a commodity in Canada

The Canada Revenue Agency has characterized cryptocurrency as a commodity. They also stated that the use of cryptocurrency to pay for goods or services should be treated as a barter transaction.

 

Cryptocurrencies are not considered legal tender in Canada

 

 

Canada’s tax laws and rules, including the Income Tax Act, also apply to cryptocurrency transactions

The income generated is considered as business income. The taxation also depends on whether the individual has a buying-selling business or is only concerned with investing.

 

Cryptocurrencies are subject to the Income Tax Act.

 

 

Money Laundering and Terrorism Financing regulation and cryptocurrencies in Canada

On June 19, 2014, the Governor General of Canada gave his royal assent to Bill C-31, which includes amendments to Canada’s Proceeds of Crime (Money Laundering) and Terrorist Financing Act. The new law treats virtual currencies as “money service businesses” for purposes of anti-money laundering provisions. The law is not yet in force, pending issuance of subsidiary regulations.

Companies dealing in virtual currencies are required to register with the Financial Transactions and Reports Analysis Centre of Canada (Fintrac). They must also implement compliance programs, “keep and retain prescribed records” report suspicious or terrorist-related property transactions, and determine if any of their customers are “politically exposed persons.”

 

Entities dealing in digital currencies are regulated under AML/CTF laws

blockchain lawyer, top blockchain lawyers, blockchain, blockchain and lawyers, blockchain smart contracts and lawyers, lawyer blockchain, best blockchain lawyers, blockchain lawyer Spain, Blockhain lawyer Madrid, Blockchian Lawyer Barcelona, Blockchain Lawyer Sevilla, Blockchain Laywer Pamplona. Blockchain Attorney.

 

Cryptocurrency regulation in Canada

Canada allows the use of cryptocurrencies. The government Canada web page stated that:

You can use digital currencies to buy goods and services on the Internet and in stores that accept digital currencies. You may also buy and sell digital currency on open exchanges, called digital currency or cryptocurrency exchanges. An open exchange is similar to a stock market. 

To use digital currencies, you need to create a digital currency wallet to store and transfer digital currencies. You can store your wallet yourself or have a wallet provider manage your digital currency for you.

 

 

Cryptocurrencies are not a legal tender in Canada

Digital currencies, such as Bitcoin or other cryptocurrencies, are not legal tender in Canada. Only the Canadian dollar is considered official currency in Canada.

 

 

The Currency Act defines legal tender

According to section 8 of the Currency Act, legal tender is:

-bank notes issued by the Bank of Canada under the Bank of Canada Act. (Currency Act, RSC 1985 c. C-52).

-coins issued under the Royal Canadian Mint Act.

 

Digital currencies are not supported by any government or central authority, such as the Bank of Canada.

 

 

How tax rules apply to digital currency

Tax rules apply to digital currency transactions, including those made with cryptocurrencies. Using digital currency does not exempt consumers from Canadian tax obligations.

 

For taxation purposes

Cryptocurrencies are treated as commodities, not as money.

Under securities laws, many cryptocurrencies or “tokens” are classified as securities. In Canada, cryptocurrencies are primarily regulated under securities laws.

 

This means digital currencies are subject to the Income Tax Act in Canada

 

A) Buying goods or services using digital currency

Digital currencies are subject to the Income Tax Act (ITA).

Goods purchased using digital currency must be included in the seller’s income for tax purposes.

GST/HST also applies on the fair market value of any goods or services you buy using digital currency.

 

B) Buying and selling digital currency like a commodity

Digital currency is characterized as a commodity under Canadian law.

When you file your taxes you must report any gains or losses from selling or buying digital currencies.

Digital currencies are considered a commodity and are subject to the barter rules of the Income Tax Act.

 

Not reporting income from such transactions is illegal.

 

The CRA has published a bulletin to “provide information that can help in determining whether transactions are income or capital in nature”.

 

 

C) Mining Cryptocurrencies

Low temperatures, and low electricity cost in Canada make this country particularly interesting for miners. In July 2018, following an increasing number of applications for electricity from miners, Hydro-Quebec tripled the price of electricity for new crypto-currency miners. This price increase is temporary, because Hydro-Quebec is currently proposing a new selection process to the Régie de l’énergie for future crypto-mining operations.

 

Automated exchangers (Bitcoin ATMs) are legal in Canada

Automated exchangers are commonly referred to as Bitcoin ATMs. They are vending machines that allow you to insert cash in exchange for bitcoins, and in some cases bitcoins for cash. Unlike traditional ATMs, they are not connected to your bank, credit union or the Interac network. You may be charged a transaction fee for using a Bitcoin ATM. Shop around as exchange fees vary and you may be able to get lower rates elsewhere.

 

 

Securities law and cryptocurrencies in Canada

In Canada, securities laws are enacted on a provincial and territorial basis rather than federally. The securities rules throughout the provinces and territories have largely been harmonised.

 

“Security” is broadly defined in Canadian securities legislation and covers various categories of transactions, including “an investment contract”.

 

The test for determining whether a transaction constitutes an investment contract, and therefore a security, for the purposes of Canadian securities laws was established by the Supreme Court of Canada, referring to the case Pacific Coast Coin Exchange v. Ontario (Securities Commission).

 

The Supreme Court of Canada identified the four central attributes of an investment contract:

  1. there must be an investment of money;
  2. with an intention or expectation of profit;
  3. in a common enterprise (being an enterprise “in which the fortunes of the investor

are interwoven with and dependent upon the efforts and success of those seeking the

investment, or of third parties”); and

  1. the success or failure of which is significantly affected by the efforts of those other than the investor.

 

This is what is know as the “Pacific Coin test”.

 

The Canadian Security Administrators (CSA) has published two staff notices:

-On August 24, 2017, the Canadian Securities Administrators (CSA) published CSA Staff Notice 46-307 Cryptocurrency Offerings.

-Staff Notice 46-308 Securities Law implications for Offerings of Tokens.

We can also mention the Joint CSA/IIROC Consultation Paper 21-402 Proposed Framework for CryptoAsset Trading Platforms.

 

They stated that in the Staff Notice 46-307 that:

“Many of these cryptocurrency offerings involve sales of securities. Securities laws in Canada will apply if the person or company selling the securities is conducting business from within Canada or if there are Canadian investors. Given the significant growth in this area and requests for guidance, we are publishing this Staff Notice to help financial technology (fintech) businesses understand what obligations may apply under securities laws.”

 

Specifically and as described in more detail in the Staff Notice:

  • Securities may only be sold after a receipt has been received from a securities regulatory authority for a comprehensive disclosure document called a “prospectus”, or pursuant to a private placement in reliance on a prospectus exemption;
  • Businesses and individuals in the business of trading in or advising on securities must be properly registered or rely on an exemption from registration; and
  • A platform that facilitates trades in coins/tokens that are securities may be a marketplace and need to comply with marketplace requirements or obtain an exemption from such requirements.

 

This Staff Notice will:

  • Respond to requests from fintech businesses for guidance on the applicability of securities laws to cryptocurrency offerings and what staff will consider in assessing if an ICO/ITO is a distribution of securities;
  • Discuss what steps fintech businesses can take if they are raising capital through ICOs/ITOs, so that they comply with securities laws;
  • Highlight issues that fintech businesses looking to establish cryptocurrency investment funds should be prepared to discuss with staff;
  • Discuss how the use of cryptocurrency exchanges may impact staff’s review of ICOs/ITOs and cryptocurrency investment funds; and
  • Explain how the CSA Regulatory Sandbox can help fintech businesses with cryptocurrency offerings comply with securities laws through a flexible process.

 

 According to the Staff 46-307 every ICO/ITO is unique and must be assessed on its own characteristics.

“For example, if an individual purchases coins/tokens that allow him/her to play video games on a platform, it is possible that securities may not be involved.

However, if an individual purchases coins/tokens whose value is tied to the future profits or success of a business, these will likely be considered securities”.

 

The CSA have in many instances found that the coins/tokens in question constitute securities for the purposes of securities laws, including because they are investment contracts.

 

In arriving at this conclusion, the CSA have considered the relevant case law, “which requires an assessment of the economic realities of a transaction and a purposive interpretation with the objective of investor protection in mind”.

 

The Staff Notice 46-307 Cryptocurrency Offerings “which outlines how securities law requirements may apply to initial coin offerings (ICOs), initial token offerings (ITOs), cryptocurrency investment funds and the cryptocurrency exchanges trading these products.

 

According to the Staff Notice 46-308 When an offering of tokens may or may not involve an offering of securities

As it is indicated in SN 46-307, every offering is unique and must be assessed on its own characteristics.

An offering of tokens may involve the distribution of securities, including because:

  • the offering involves the distribution of an investment contract; and/or
  • the offering and/or the tokens issued are securities under one or more of the other enumerated branches of the definition of security or may be a security that is not covered by the non-exclusive list of enumerated categories of securities.

Advisors should consider and apply the case law interpreting the term “investment contract”, including considering whether the offering involves:

  1. An investment of money
  2. In a common enterprise
  3. With the expectation of profit
  4. To come significantly from the efforts of others

The SCA in this Staff 46-308 stated that:

“However, we have found that most of the offerings of tokens purporting to be utility tokens that we have reviewed to date have involved the distribution of a security, namely an investment contract. The fact that a token has a utility is not, on its own, determinative as to whether an offering involves the distribution of a security”.

 

In this Staff 46-308 the CSA has stated that the existence of some of the following cirumstances may cause a virtual currency to be considered an investment contract:

1.- the underlying blockchain technology or platform has not been fully developed.

2.- the token is immediately delivered to each purchaser.

3.- the purpose of the offering is to raise capital, which will be used to perform key actions that will support the value of the token or the issuer´s business.

4.- the issuer´s is offering benefits (like airdrops or bounties) to persons who promote the offering.

5-. the issuer´s management retains a significant number of unsold tokens.

6.- the issuer suggest that the token will be used as a currency or have a utility beyond its own platform.

7.- the token may reasonably expected to trade on a trading platform or in the secondary market, etc.

8.- the token are distributed for a monetary price.

9.- the token is fungible.

10.- number of tokens issuable are finite; or there is reasonable expectation that access to new token will be limited in the future.

11.- there are statements that the token will increase in value.

 

 

Prospectus requirement or exemption to complete an ICO/ITO in Canada

As a general rule a prospectus must be filed and approved with the relevant regulator before a person or entity can legally distribute securities. A prospectus is a comprehensive disclosure document which seeks to satisfy the public protection aim of securities laws by disclosing information about the securities and the issuer to prospective investors.

 

Businesses looking to sell coins/tokens may do so under prospectus exemptions. Sales may be made to investors who qualify as “accredited investors” as defined under securities laws, in reliance on the accredited investor prospectus exemption.

 

For retail investors who do not qualify as accredited investors, sales will typically need to be made in reliance on the offering memorandum (OM) prospectus exemption (Section 2.9 of NI 45-106.b).

 

Accredited investor in Canada

According to the 45-106 nº 1.1 an “accredited investor” means

(a) except in Ontario, a Canadian financial institution, or a Schedule III bank,

(b) except in Ontario, the Business Development Bank of Canada incorporated under the Business Development Bank of Canada Act (Canada),

(c) except in Ontario, a subsidiary of any person referred to in paragraphs (a) or (b), if the person owns all of the voting securities of the subsidiary, except the voting securities required by law to be owned by directors of that subsidiary,

(d) except in Ontario, a person registered under the securities legislation of a jurisdiction of Canada as an adviser or dealer,

(e) an individual registered under the securities legislation of a jurisdiction of Canada as a representative of a person referred to in paragraph (d),

(e.1) an individual formerly registered under the securities legislation of a jurisdiction of Canada, other than an individual formerly registered solely as a representative of a limited market dealer under one or both of the Securities Act (Ontario) or the Securities Act (Newfoundland and Labrador),

(f) except in Ontario, the Government of Canada or a jurisdiction of Canada, or any crown corporation, agency or wholly owned entity of the Government of Canada or a jurisdiction of Canada,

(g) except in Ontario, a municipality, public board or commission in Canada and a metropolitan community, school board, the Comité de gestion de la taxe scolaire de l’île de Montréal or an intermunicipal management board in Québec,

(h) except in Ontario, any national, federal, state, provincial, territorial or municipal government of or in any foreign jurisdiction, or any agency of that government,

(i) except in Ontario, a pension fund that is regulated by the Office of the Superintendent of Financial Institutions (Canada), a pension commission or similar regulatory authority of a jurisdiction of Canada,

(j) an individual who, either alone or with a spouse, beneficially owns financial assets having an aggregate realizable value that, before taxes but net of any related liabilities, exceeds $1 000 000,

(j.1) an individual who beneficially owns financial assets having an aggregate realizable value that, before taxes but net of any related liabilities, exceeds $5 000 000,

(k) an individual whose net income before taxes exceeded $200 000 in each of the 2 most recent calendar years or whose net income before taxes combined with that of a spouse exceeded $300 000 in each of the 2 most recent calendar years and who, in either case, reasonably expects to exceed that net income level in the current calendar year,

(l) an individual who, either alone or with a spouse, has net assets of at least $5 000 000,

(m) a person, other than an individual or investment fund, that has net assets of at least $5 000 000 as shown on its most recently prepared financial statements,

(n) an investment fund that distributes or has distributed its securities only to

(i) a person that is or was an accredited investor at the time of the distribution,

(ii) a person that acquires or acquired securities in the circumstances referred to in sections 2.10 [Minimum amount investment], or 2.19 [Additional investment in investment funds], or

(iii) a person described in paragraph (i) or (ii) that acquires or acquired securities under section 2.18 [Investment fund reinvestment],

(o) an investment fund that distributes or has distributed securities under a prospectus in a jurisdiction of Canada for which the regulator or, in Québec, the securities regulatory authority, has issued a receipt,

(p) a trust company or trust corporation registered or authorized to carry on business under the Trust and Loan Companies Act (Canada) or under comparable legislation in a jurisdiction of Canada or a foreign jurisdiction, acting on behalf of a fully managed account managed by the trust company or trust corporation, as the case may be,

(q) a person acting on behalf of a fully managed account managed by that person, if that person is registered or authorized to carry on business as an adviser or the equivalent under the securities legislation of a jurisdiction of Canada or a foreign jurisdiction,

(r) a registered charity under the Income Tax Act (Canada) that, in regard to the trade, has obtained advice from an eligibility adviser or an adviser registered under the securities legislation of the jurisdiction of the registered charity to give advice on the securities being traded,

(s) an entity organized in a foreign jurisdiction that is analogous to any of the entities referred to in paragraphs (a) to (d) or paragraph (i) in form and function,

(t) a person in respect of which all of the owners of interests, direct, indirect or beneficial, except the voting securities required by law to be owned by directors, are persons that are accredited investors,

(u) an investment fund that is advised by a person registered as an adviser or a person that is exempt from registration as an adviser,

(v) a person that is recognized or designated by the securities regulatory authority or, except in Ontario and Québec, the regulator as an accredited investor; or

(w) a trust established by an accredited investor for the benefit of the accredited investor’s family members of which a majority of the trustees are accredited investors and all of the beneficiaries are the accredited investor’s spouse, a former spouse of the accredited investor or a parent, grandparent, brother, sister, child or grandchild of that accredited investor, of that accredited investor’s spouse or of that accredited investor’s former spouse;

 

 

For retail investors who do not qualify as accredited investors in Canada

 

Sales will typically need to be made in reliance on the offering memorandum (OM) prospectus exemption (Section 2.9 of NI 45-106.b):

(1) In British Columbia and Newfoundland and Labrador, the prospectus requirement does not apply to a distribution by an issuer of a security of its own issue to a purchaser if

(a) the purchaser purchases the security as principal, and

(b) at the same time or before the purchaser signs the agreement to purchase the security, the issuer

(i) delivers an offering memorandum to the purchaser in compliance with subsections (5) to (13), and

(ii) obtains a signed risk acknowledgement from the purchaser in compliance with subsection (15).

 

(2) In Manitoba, Northwest Territories, Nunavut, Prince Edward Island and Yukon, the prospectus requirement does not apply to a distribution by an issuer of a security of its own issue to a purchaser if

(a) the purchaser purchases the security as principal,

(b) the purchaser is an eligible investor or the acquisition cost to the purchaser does not exceed $10 000,

(c) at the same time or before the purchaser signs the agreement to purchase the security, the issuer

(i) delivers an offering memorandum to the purchaser in compliance with subsections (5) to (13), and

(ii) obtains a signed risk acknowledgement from the purchaser in compliance with subsection (15),

and

(d) if the issuer is an investment fund, the investment fund is

(i) a non-redeemable investment fund, or

(ii) a mutual fund that is a reporting issuer.

 

(2.1) In Alberta, New Brunswick, Nova Scotia, Ontario, Québec and Saskatchewan, the prospectus requirement does not apply to a distribution by an issuer of a security of its own issue to a purchaser if

(a) the purchaser purchases the security as principal,

(b) the acquisition cost of all securities acquired by a purchaser who is an individual under this section in the preceding 12 months does not exceed the following amounts:

(i) in the case of a purchaser that is not an eligible investor, $10 000;

(ii) in the case of a purchaser that is an eligible investor, $30 000;

(iii) in the case of a purchaser that is an eligible investor and that received advice from a portfolio manager, investment dealer or exempt market dealer that the investment is suitable, $100 000,

(c) at the same time or before the purchaser signs the agreement to purchase the security, the issuer

(i) delivers an offering memorandum to the purchaser in compliance with subsections (5) to (13), and

(ii) obtains a signed risk acknowledgement from the purchaser in compliance with subsection (15), and

(d) the security distributed by the issuer is not either of the following:

(i) a specified derivative;

(ii) a structured finance product.

 

(2.2) The prospectus exemption described in subsection (2.1) is not available

(a) in Alberta, Nova Scotia and Saskatchewan, to an issuer that is an investment fund, unless the issuer is a non-redeemable investment fund or a mutual fund that is a reporting issuer, or

(b) in New Brunswick, Ontario and Québec, to an issuer that is an investment fund.

(2.3) The investment limits described in subparagraphs (2.1)(b)(ii) and (iii) do not apply if the purchaser is

(a) an accredited investor, or

(b) a person described in subsection 2.5(1) [Family, friends and business associates].

blockchain lawyer, top blockchain lawyers, blockchain, blockchain and lawyers, blockchain smart contracts and lawyers, lawyer blockchain, best blockchain lawyers, blockchain lawyer Spain, Blockhain lawyer Madrid, Blockchian Lawyer Barcelona, Blockchain Lawyer Sevilla, Blockchain Laywer Pamplona. Blockchain attorney.

CSA Regulatory Sandbox

The CSA Regulatory Sandbox is an initiative of the Canadian Securities Administrators (CSA) to support fintech businesses seeking to offer innovative products, services and applications in Canada.

The CSA Regulatory Sandbox allows firms to register and/or obtain exemptive relief from securities laws requirements, under a faster and more flexible process than through a standard application, in order to test their products, services and applications throughout the Canadian market on a time limited basis.

The CSA Regulatory Sandbox is open to business models that are innovative from a Canadian market perspective. Applicants can range from start-ups to well established companies. Firms that want to apply should be ready to provide live environment testing, a business plan and a discussion of potential investor benefits (including how it will minimize investor risks).

Firms that do not meet these criteria can still apply to register or obtain relief through the standard application process.

 

Some of the firms that have been authorized in the CSA Regulatory Sandbox

ZED Network Inc. May 21, 2019. Distribution of tokens

TokenGX Inc. April 17, 2019. Exempt market dealer providing services in connection with crypto-asset offerings.

Majestic Asset Management LLC. January 26, 2018. Investment fund manager for a cryptocurrency investment fund.

Rivemont Investments Inc. January 26, 2018. Manager of the investment portfolio for a cryptocurrency investment fund.

3iQ Corp. January 19, 2018. Investment fund manager for a cryptocurrency investment fund.

Token Funder Inc. October 17, 2017. Initial coin offering. They created a smart token asset management platform in order to facilitate capital rising. The Ontario Securities Commission (OSC) granted an exemption from the dealer registration requirement for a period of 12 months from the date of the decision (October 17, 2017).

Ross Smith Asset Management ULC. September 22, 2017. Investment fund manager for a cryptocurrency investment fund.

First Block Capital Inc. September 5, 2017. Investment fund manager for a cryptocurrency investment fund.

Impak finance Inc. August 15, 2017. Initial coin offering
Is the first Canadian company to complete a virtual currency offering with the approval of Canadian securities regulator. The new virtual currency is based on the waves blockchain platform. The “initial coin offering” of MPK was offered by way of a private placement in reliance on the prospectus exemption contained in section 2.9 (the “Offering Memorandum Exemption”) of Regulation 45-106 respecting Prospectus Exemptions (“Regulation 45-106”).

Angel List, LLC and AngelList Advisors LLC. October 24, 2016.
Online platform facilitating venture capital and angel investing in startups.

 

National Instrument (NI) 45-102

Generally, securities sold pursuant to a prospectus exemption are subject to resale restrictions.

The purpose and substance of the National Instrument (NI) 45-102 is to harmonize certain provincial and territorial resale restrictions imposed on subsequent trades of securities initially acquired under an exemption from the prospectus requirement. NI 45-102 also takes a harmonized approach to distributions from a control block and to trades in securities of a non-reporting issuer over a foreign exchange or issuer.

 

Requirements for the registration and exemptions

In addition to the prospectus requirement, an individual or entity engaged in the business of distribution of securities, or advising others with respect to securities, is required to register with Canadian securities regulators.

The requirements for registration, and exemptions from registration, are set out in National Instrument 31-103 – Registration Requirements, Exemptions and Ongoing Registrant Obligations (“NI 31-103”).

Once registered, the person or entity is subject to various reporting and compliance obligations. NI 31-103 covers various other categories of registration in addition to dealers and advisers, such as investment fund managers.

blockchain lawyer, top blockchain lawyers, blockchain, blockchain and lawyers, blockchain smart contracts and lawyers, lawyer blockchain, best blockchain lawyers, blockchain lawyer Spain, Blockhain lawyer Madrid, Blockchian Lawyer Barcelona, Blockchain Lawyer Sevilla, Blockchain Laywer Pamplona. Blockchain attorney.

 

Some initiatives of the Government of Canada


The government of Canada is testing blockchain technology and public information

As “Globalnews” states the Canadian government has launched a trial to explore the use of blockchain technology in making government research grant and funding information more transparent to the public.

For the trial, the National Research Council (NRC) is using the Catena blockchain Suite. It is a Canadian-made product built on the Ethereum blockchain. It can publish funding and grant information in real time. The pertinent information is stored on the Ethereum blockchain. And posted on an online database that Canadians can peruse.

 

The Bank of Canada tested Digital Depository Receipts (DDR)

As a digital representation of Canadian currency in 2016 and 2017.

DDR is a way to transfer central bank money on to a distributed ledger technology platform (DLT, or “blockchain”).

This was tested in Project Jasper in the form of “CADcoin” where the Bank of Canada issued DDR, just like it would Canadian currency.

blockchain lawyer, top blockchain lawyers, blockchain, blockchain and lawyers, blockchain smart contracts and lawyers, lawyer blockchain, best blockchain lawyers, blockchain lawyer Spain, Blockhain lawyer Madrid, Blockchian Lawyer Barcelona, Blockchain Lawyer Sevilla, Blockchain Laywer Pamplona. Blockchain attorney.

 

 

Despacho de Abogados Ferrer-Bonsoms & Sanjujo

Ferrer-Bonsoms y Sanjurjo

Ferrer-Bonsoms y Sanjurjo

 

Si tienes problemas, podemos ayudarte, si tienes dudas, podemos ayudarte

Somos abogados expertos en Derecho Mercantil, Derecho Internacional, Derecho Civil, Derecho Bancario

Despacho de Abogados Ferrer-BonSoms & Sanjurjo

  Contacta con nosotros, estas son nuestras oficinas:

Madrid

Calle Antonio Acuña, 9 – 2º izda. 28009 Madrid Teléfono: 910 18 29 46

Barcelona

Calle Buenos Aires, 60 – 1º 1ª 08036 Barcelona Teléfono: 937 07 82 97

Pamplona

Calle Estella, 8 – 1º izda. 31002 Pamplona Teléfono: 948 21 24 14

Sevilla

Av. de Ramón y Cajal, 37 – 5º A 41018 Sevilla Teléfono: 955 18 02 70

Valladolid

Calle José Ribera, 10 47130 Simancas, Valladolid Teléfono: 983 66 01 20

Palma de Mallorca

Via Puig del Castellet 1 blq. 6 lc. 1 07180 Santa Ponsa, Palma de Malorca Teléfono: 971 10 01 28
 
   
FB
FB

Comments are closed.

programa de afiliados agente de compras agencia comercial confidencialidad acuerdos de confidencialidad consultoria contacto proteccion de datos distribucion franquicia exportacion guias de negociacion en paises intermediario contratos internacionales contrato de distribucion internacional contrato de venta internacional empresa conjunta aviso legal servicios de logistica fabricacion negociacion en otros paises guias de negociacion en 70 paises . paquete 10 contratos paquete todos los contratos venta contrato comision de ventas representante de ventas servicios alianza estrategica suministro transferencia de tecnologia marca registrada programa de afiliados agente de compras agencia comercial confidencialidad acuerdos de confidencialidad consultoría contacto protección de datos distribución franquicia exportación guías de negociación en países intermediario contratos internacionales contrato de distribución internacional contrato de venta internacional empresa conjunta aviso legal servicios de logística fabricación negociación en otros países guías de negociación en 70 países . paquete 10 contratos paquete todos los contratos venta contrato comisión de ventas representante de ventas servicios alianza estratégica suministro transferencia de tecnología marca registrada affiliate program buying agent commercial agency confidentiality confidentiality agreements consulting contact data protection distribution expatriate export franchise guías de negociación en países intermediary international contracts international distribution contract international sale contract joint venture legal notice logistics services manufacturing negotiating in other countries negotiation guides in 70 countries pack 10 contracts pack all contracts sale contract sales commision sales representative services strategic alliance supply technology transfer trademark affiliate program   buying agent  commercial agency   confidentiality   confidentiality agreements  consulting   contact   data protection   distribution  expatriate   export   franchise   guías de negociación en países  intermediary   international contracts  international distribution contract   international sale contract   joint venture   legal notice  logistics services  manufacturing negotiating in other countries   negotiation guides in 70 countries   pack 10 contracts  pack all contracts   sale contract  sales commision sales representative services  strategic alliance supply  technology transfer  trademark         

%d bloggers like this: