I trasferimenti di "Non-fungible tokens" della "crypto-art" nella disciplina dell'IVA e delle imposte sui redditi

Abstract

In recent years, the circulation of Non-fungible tokens related to works of art has become particularly important due to the frequency of transfers and their economic significance. The contribution aims to analyse some of the main profiles in the regulation of VAT and income tax and in the light of the new frontiers of international administrative cooperation.