The IPN Research Bulletin is dedicated to exploring and disseminating the latest trends, research, and insights in innovation policy. It offers in-depth analyses and discussions on a wide array of topics such as technology advancements, regulatory frameworks, sociology and global innovation trends.
Author: Jacob Margolis On 5 February 2024, the European Council and European Parliament collectively reached a temporary agreement on a proposal for regulations on environmental, social, and governance (ESG) rating activities. Such activities provide investors with pertinent information about a firm’s sustainability across a number of metrics, including vulnerability to sustainability risks, the firm’s impact…
Author: Amedeo Rizzo The international tax landscape is undergoing a significant transformation with the proposal of a global minimum tax for multinational enterprises (MNEs). The Organisation for Economic Co-operation and Development (OECD) has conceived this initiative to combat international corporate tax avoidance, proposing a 15% minimum tax on large multinational groups. This proposal has gained…
Author: Amedeo Rizzo Journal: Stanford – Vienna Transatlantic Technology Law Forum, Transatlantic Antitrust and IPR Developments, Issue No. 1/2023 Abstract: The EU Foreign Subsidies Regulation (“FSR”) has been published on the 14th of December 2022 and entered into force on 12 January 2023. The Regulation creates a new regime with the objective of protecting the internal market…
Author: Amedeo Rizzo Publication: Cambridge International Law Journal Blog Abstract: The adoption of the global minimum tax reflects quite an unprecedented level of cooperation in the history of international tax and constitutes a strong signal in the international community, bearing a two-fold message. On the one hand, it shows countries’ willingness and shared effort to prevent tax…
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Author: Amedeo Rizzo Journal: TTLF Working Papers No. 101, Stanford Law School Abstract: This paper analyzes the use of intellectual property rights and the most common forms of tax measures to incentivize innovation and conducts a comparative analysis between the policies adopted by the US and the European Union.The first part of the paper will focus on…
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Authors: Erika Scuderi, Amedeo Rizzo, Artemis Locaidou Book: Dominic De Cogan, Alexis Brassey, Peter Harris, “Tax Law in Times of Crisis and Recovery” (Bloomsbury) Abstract: The COVID-19 pandemic has had tremendous effects on both human health and the global economy. Lockdown measures, however, led to the unpredicted effect of improving the quality of the environment and lowering…