Academic Fellow – Bocconi University | Research Fellow – WPOTLM

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Amedeo Rizzo

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Transfer Pricing

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The Interplay between FAR Analysis and AOA in a Digitalized Economy International Transfer Pricing Journal2021, Vol. 32, No. 1 The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to …

Digital Services Tax

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How will the Italian Digital Services Tax affect the trade relations with the U.S. and China? Fiscalità e Commercio Internazionale2020, 7, 97-98 In 2020, Italy has 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 UK, France and India. …

Corporate Tax Residence

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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 TaxationJune 2019, Vol. 7, No. 1, pp. 35-39 The aim of this paper is to illustrate the main features and issues related …