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…
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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: Amedeo Rizzo, Martina Acciaro Journal: Stanford – Vienna Transatlantic Technology Law Forum, Transatlantic Antitrust and IPR Developments, Issue No. 2/2022 Abstract: The role of the digitalization of the economy has increased over the years and has been recently accelerated by the COVID-19 pandemic. This phenomenon originates critical issues for tax authorities, as digital activities are often outside the…
Authors: Emanuele Borgonovo, Marco Pangallo, Jan Rivkin, Leonardo Rizzo, Nicolaj Siggelkow Journal: Computational and Mathematical Organization Theory, 2022 Abstract: Agent-based models (ABMs) are increasingly used in the management sciences. Though useful, ABMs are often critiqued: it is hard to discern why they produce the results they do and whether other assumptions would yield similar results.…
Authors: Yue Daisy Dai, Amedeo Rizzo Journal: Fiscalità & Commercio Internazionale, 2020 Abstract: In 2020, Italy implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the U.K., France and India. The objective of the tax is to tax the “digital…