A Commentary on the Consultation Paper Issued by ESMA
Unlocking Insights into MiCA Implementation COMMENTARY ON THE CONSULTATION PAPER ISSUED BY ESMA In anticipation of the upcoming consultation package expected to be released by the European Securities and Markets Authority (ESMA) in October 2023, it is appropriate to briefly analyze the key themes of the first consultation package published on July 12, 2023. Given […]
The taxation of tokens transferred to founders by the issuing company.
The issue of direct and indirect taxes impacting companies (legal entities) issuing tokens takes on great interest and complexity, both in terms of their qualification and attribution value in the absence of a market. Concerning the qualification, it is well known that in the designing and development stage of the business or product, start-ups usually […]
Crypto-assets: the Swiss model for blockchain technology
A new series on the world of crypto assets. In this episode, a video interview with blockchain and fintech experts on the technology of crypto assets, the potential of new types of crypto and the legal regulation of Switzerland, the most advanced in the field, which has divided crypto assets into homogeneous categories by nature […]
Tempi moderni RSI: Interview at Lars Schlichting
Here the full interview broadcasted on RSI: https://www.rsi.ch/play/tv/tempi-moderni/video/ospite-in-studio-lars-schlichting?urn=urn:rsi:video:15850150
NFT, a fad or a new add on to the digital revolution?
THE TERM NFT IS ENTERING OUR VOCABULARY IN A BIG WAY. I WILL THEREFORE TAKE THE LIBERTY OF FIRST EXPLAINING WHAT NFTS ARE, THEIR USE CASES AND END WITH A FORECAST FOR THEIR FUTURE. Here my full article: https://jetikagroup.com/wp-content/uploads/2022/07/magazine-blue-jetika-2022-2023.pdf
Bitcoin: beyond speculation
Bitcoin continues to make waves, or rather its price. After collapsing from a high of around USD 20’000 in December 2017 to just over USD 3’000 towards the end of 2018, the first cryptocurrency by capitalisation returned to USD 20’000 in December 2020, reached USD 64’000 in April and lose 50% of its value after […]
Perché l’Europa ha bisogno del Regolamento MiCA e della tassonomia dei crypto-assets
E’ stato pubblicato su MoneyMag, un articolo del nostro Alberto Borri inerente al nuovo regolamento MiCA. La Proposta di Regolamento del Parlamento europeo e del Consiglio relativo ai Mercati delle Cripto-Attività e che modifica la direttiva (UE) 2019/1937 (di seguito il “Regolamento MiCA”, “Regolamento” o “MiCA”), una volta entrato in vigore, sarà sicuramente la normativa […]
La Legge di Bilancio 2023 per il trattamento fiscale delle cripto-attività, la rivalutazione e la loro regolarizzazione.
La nuova legge italiana di bilancio 2023 ha introdotto una serie di nuovi obblighi fiscali retroattivi per i soggetti residenti in Italia che detengono criptovalute. La norma prevede che le criptovalute non siano più assimilate alle valute estere, con relativo obbligo di iscrizione nel quadro RW, introducendo tra i redditi diversi di una nuova fattispecie […]