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Articles and papers published by our association

Cryptocurrencies Italian taxation and international scene
di Giacomo Goria

Fiscalità & Commercio Internazionale n. 6/2021

Three topics that are particularly interesting for those who have started using and trading cryptocurrencies will be addressed.
We will see how cryptocurrencies are framed under the regulatory profile in Italy, how other European and non-European states have decided to regulate virtual currency and finally which are the commercial activities that accept them as a payment method in Italy and in the world.

Incoterms® 2020: practical aspects
di Gaetano Mongelli

Fiscalità & Commercio Internazionale n. 8-9/2021

The International Chamber of Commerce (ICC) has published the updated edition of the Incoterms®, effective from 1 January 2020, with new definitions of the costs and responsibilities incumbent on the subjects involved in a commercial transaction. We will see what the International Commercial Terms (hereinafter Incoterms®) are and how they work and how to use them appropriately in commercial practice.

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