Search results for " money laundering"
showing 3 items of 3 documents
Bitcoin e cyber self-laundering: lo sguardo sospettoso della Cassazione sull'impiego di criptovaluta
2023
In Judgment n. 27023 of 2022, the italian Supreme Court recognized the confgurability of the crime of self-money laundering in the conduct of a person who uses the proceeds of crimes committed by him to purchase bitcoin, not directly, but through the intermediation of cryptocurrency exchange companies. The Author takes the pronouncement as a starting point to probe the extent to which the culture of suspicion, with which the anti-money laundering legislation is imbued, and the stigmatization of cryptocurrency have influenced the Supreme Court's guidance, in which there emerges a strong temptation to establish a kind of automatism between the input of illicit proceeds into the bitcoin system…
Estonian e-Residency: a model for Europe
2020
This paper aims to examine one of the main implications of freedom of establishment: since it is possible to transfer a company abroad effortlessly, in fact, governments are adopting various strategies to make themselves more attractive. These are based on two main directives: first, a convenient tax system, as in Malta, on the other side technology, as proposed in Estonia. These countries’ strategy is radically different: Malta offers an extremely profitable tax system, while Estonia, on the other side, is the only nation in Europe where the optimal use of technology and its potential allows the consolidation and implementation of a totally digital system, whose advantages outweigh those o…
Fisiologia e patologia della fiscal competition
2017
L’articolo ha ad oggetto gli effetti della fiscal competition, analizzati sotto il duplice aspetto fisiologico e patologico del fenomeno. In primo luogo, esso evidenzia che la fiscal competition è il risvolto naturale (i) della competizione fra Stati e imprese multinazionali, (ii) della globalizzazione economica e (iii) della propensione alla sovranazionalità dei singoli ordinamenti giuridici.Pertanto, innanzitutto, la fiscal competition è sostanzialmente un fenomeno fisiologico. Tuttavia, il presente elaborato evidenzia che la fiscal competition ha effetti negativi su alcuni importanti principi: la sovranità statale, l’equità fiscale e l’efficienza generale del sistema economico. In questo…