Bitcoin and cryptocurrencies. Tax law related profiles

A process of growing integration of international markets and of the trade of goods, services and financial transactions entails an ever-growing number of operators whose attention turns to global perspective horizons1. Such internationalisation determines an opening of the different economies as a result of the increase in cross trade activities, movements of capital, new knowledge and techniques. Within the framework of such an innovative scenario it is worth remembering that in order to certify certain important activities man has always relied on the intervention of third party entities: banks in case of money transfers; notaries in case of purchase and sale of real estate or assets in general; central authorities for the validation of an indefinite list of particular operations and transactions