Amedeo Rizzo

University of Oxford - Faculty of Law

PhD

St Cross Building

St Cross Rd

Oxford, OX1 3UL

United Kingdom

http://https://www.law.ox.ac.uk/people/amedeo-rizzo

Bocconi University

Academic Fellow

Via Sarfatti, 25

Milan, MI 20136

Italy

http://didattica.unibocconi.eu/mypage/index.php?IdUte=210403&idr=&lingua=eng

Stanford Law School

559 Nathan Abbott Way

Stanford, CA 94305

United States

http://law.stanford.edu/directory/amedeo-rizzo/

  • University of Oxford - Faculty of Law

  • Bocconi University

  • Stanford Law School

SCHOLARLY PAPERS

17

DOWNLOADS

1,584

TOTAL CITATIONS

0

Ideas:
“  DPhil in Law at the University of Oxford. TTLF Fellow at the Stanford Law School. Academic Fellow of Tax and Accounting at Bocconi University and SDA Bocconi, School of Management.  ”

  • University of Oxford - Faculty of Law

  • Bocconi University

  • Stanford Law School

Scholarly Papers (17)

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1.

Intellectual Property and Tax Incentives: a Comparative Analysis of the E.U. and the U.S. Legal Frameworks

Virginia Tax Review, Vol. 43, No. 2, 2023, TTLF Working Papers No. 101, Stanford-Vienna Transatlantic Technology Law Forum 2023
Number of pages: 40 Posted: 03 May 2023 Last Revised: 19 Jan 2024
Amedeo Rizzo
University of Oxford - Faculty of Law
Downloads 275 (239,811)

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Intellectual Property, Tax incentives, Innovation, United States, European Union

2.

The Role of Tax Incentives for Innovation in Pharma, Biotech, and MedTech: A Comparative Study Between the EU and the US Regulatory Approaches

Stanford-Vienna TTLF Working Paper No. 123
Number of pages: 51 Posted: 11 Sep 2024
Amedeo Rizzo
University of Oxford - Faculty of Law
Downloads 172 (375,341)

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3.

How Will the Italian Digital Services Tax Affect the Trade Relations With the U.S. and China?

Fiscalità e Commercio Internazionale, n. 7/2020
Number of pages: 2 Posted: 06 Aug 2020
Yue Daisy Dai and Amedeo Rizzo
Shanghai University of Finance and Economics - School of Law and University of Oxford - Faculty of Law
Downloads 165 (389,277)

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4.

DAC 7 - The Exchange of Tax Information for Businesses with Digital Platforms in the European Union

Transatlantic Antitrust and IPR Developments, Issue 2/2022
Number of pages: 4 Posted: 29 Dec 2022 Last Revised: 14 Apr 2023
Amedeo Rizzo and Martina Acciaro
University of Oxford - Faculty of Law and Independent
Downloads 146 (431,302)

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EU, tax, exchange of information, digital platforms

5.

AI Risk Management in Tax Audits: A Comparative Review of the EU and US Regulatory Approaches

Stanford-Vienna TTLF Working Paper No. 124
Number of pages: 56 Posted: 14 Nov 2024
Amedeo Rizzo and Giorgio Hassan
University of Oxford - Faculty of Law and SDA Bocconi
Downloads 138 (453,915)

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6.

The OECD Global Minimum Tax Proposal under Pillar 2: Will it achieve the desired policy goal?

76 Bulletin for International Taxation 1
Number of pages: 17 Posted: 15 Jan 2025
Pitambar Das and Amedeo Rizzo
Central Board of Direct Taxes, Ministry of Finance, Govt of India and University of Oxford - Faculty of Law
Downloads 121 (504,047)

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Global minimum tax, International Tax, OECD, BEPS Action, Pillar 2

7.

EU Adoption of DAC 8 - Mandatory Exchange of Information between Tax Authorities on Crypto Assets

Transatlantic Antitrust and IPR Developments, Issue 2/2023
Number of pages: 8 Posted: 30 Sep 2024
Amedeo Rizzo
University of Oxford - Faculty of Law
Downloads 113 (527,592)

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8.

The EU Foreign Subsidies Regulation: a Structural Change to the Internal Market

Transatlantic Antitrust and IPR Developments, Issue 1/2023
Number of pages: 5 Posted: 17 Nov 2023
Amedeo Rizzo
University of Oxford - Faculty of Law
Downloads 108 (545,645)

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EU, antitrust, foreign subsidies regulation, state aid

9.

The Attribution of Profits to a Dependent Agent Permanent Establishment: The Controversial Scenario of the Zero Profit Allocation

International Transfer Pricing Journal, 2021 (Volume 28), No. 2
Number of pages: 11 Posted: 29 Mar 2021 Last Revised: 02 Mar 2023
Amedeo Rizzo, Alfredo Orlandi and Maria Cristina Latino
University of Oxford - Faculty of Law, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 81 (657,934)

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10.

The Role of Corporate Residence in Tax Matters and Its Relationship With the Provision of Dividend Relief: A Comparative Analysis Between the UK and the US Tax Systems

International Journal of Accounting and Taxation, June 2019, Vol. 7, No. 1, pp. 35-39
Number of pages: 5 Posted: 06 May 2020
Amedeo Rizzo
University of Oxford - Faculty of Law
Downloads 78 (672,527)

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tax, residence, corporate, dividend, relief, UK, US

11.

Is the Post-Lockdown a Good Timing for Introducing an Environmental Tax?

Fiscalità e Commercio Internazionale, 10/2020
Number of pages: 2 Posted: 25 Oct 2020
Amedeo Rizzo and Erika Isabella Scuderi
University of Oxford - Faculty of Law and University of Florida, Levin College of Law, Student
Downloads 70 (714,430)

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Environmental taxation, COVID-19, international taxation

12.

Italy - The New Tax Treatment of Capital Gains Arising from the Indirect Sale of Italian Real Estate Held by Non-Residents

European Taxation, vol. 64, no. 2/3.
Number of pages: 11 Posted: 17 Dec 2024
Carola Passi and Amedeo Rizzo
affiliation not provided to SSRN and University of Oxford - Faculty of Law
Downloads 52 (831,460)

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Tax Law, Capital Gains, Italy, Real Estate

13.

The Interplay between FAR Analysis and AOA in a Digitalized Economy

International Transfer Pricing Journal, 2021, Vol. 32, No. 1
Number of pages: 9 Posted: 02 Mar 2021 Last Revised: 02 Mar 2023
Amedeo Rizzo, Alfredo Orlandi and Raffaele Iervolino
University of Oxford - Faculty of Law, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 33 (1,004,499)

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14.

On the Distinction Between Tort-Based and Risk-Based AI Regulation: A Transatlantic Perspective

Stanford-Vienna TTLF Working Paper No. 131
Number of pages: 57 Posted: 05 May 2025
Amedeo Rizzo and Giorgio Hassan
University of Oxford - Faculty of Law and SDA Bocconi
Downloads 19 (1,169,632)

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AI Liability, AI Regulation, Tort-based, Risk-based

15.

The OECD Unified Approach: Understanding the Real Deal for Market Countries

Downloads 13 (1,262,948)

The OECD Unified Approach: Understanding the Real Deal for Market Countries

International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 5; 8
Number of pages: 15 Posted: 01 Apr 2024 Last Revised: 23 Jan 2025
Pitambar Das and Amedeo Rizzo
Central Board of Direct Taxes, Ministry of Finance, Govt of India and University of Oxford - Faculty of Law
Downloads 13 (1,310,906)

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OECD, Pillar 1, market country

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IP Boxes, tax, international taxation, OECD, EU

17.

Addressing the Use of AI by EU Tax Authorities: Towards a Common Framework of Taxpayer Protection

European Taxation, volume 65, issue 1, 2024[10.59403/1avybfj]
Number of pages: 24
Amedeo Rizzo and Giorgio Hassan
University of Oxford - Faculty of Law and SDA Bocconi
Downloads 0

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AI, EU, US, Tax Authorities, Tax Audits