This article describes the current state of taxation of virtual currencies in Italy. It aims to provide, at the outset, some clarity on the definition of “virtual currencies” on a global scale, addressing the legal issue related to their classification. Then the article focuses on tax implications of these instruments under the Italian tax system.

Taxation of Virtual Currencies from an Italian Perspective

aquaro
2021-01-01

Abstract

This article describes the current state of taxation of virtual currencies in Italy. It aims to provide, at the outset, some clarity on the definition of “virtual currencies” on a global scale, addressing the legal issue related to their classification. Then the article focuses on tax implications of these instruments under the Italian tax system.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11575/137281
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