Abstract
In this article, the authors analyse the legislation on crypto assets, focusing on the changes introduced by the Italian 2023 Finance Act, in light of the main international initiatives in the field (i.e. the OECD Crypto-Asset Reporting Framework and the EU Markets in Crypto-Assets Regulation). The Regulation adopted by the ECOFIN Council on 16 May 2023 constitutes the first piece of EU legislation intended to trace crypto asset transfers. It introduces specific rules on the prevention of market abuse, marking a clear departure from the past.
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