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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: Pitambar Das, Amedeo Rizzo Journal: International Tax Studies, 2021 Abstract: The OECD Unified Approach under Pillar One deviates from the existing international business tax rules in many aspects. First, it extends the right to tax business profits on the basis of mere sales in addition to the existing “physical presence” nexus rule. Second, the…
Authors: Pitambar Das, Amedeo Rizzo Journal: Bulletin for International Taxation, 2022 Abstract: The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims. The objective of the GloBE proposal is…
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…