Publications

English

  • Rizzo, A., Latino, M.C., Orlando, A., (2021). The attribution of profits to a dependent agent permanent establishment: the controversial scenario of the zero profit allocation, International Transfer Pricing Journal, vol. 28, n. 2, 1-6;
  • Orlando, A., Iervolino, R., Rizzo, A. (2021). The interplay between FAR analysis and AOA in a digitalized economy, International Transfer Pricing Journal, vol. 32, n. 1, 1-8;
  • Rizzo, A., Scuderi, E., (2020). Is the post-lockdown a good timing for introducing an environmental tax?. Fiscalità & Commercio Internazionale, 10, 88-89;
  • Dai, Y., Rizzo, A. (2020). How will the Italian Digital Services Tax affect the trade relations with the U.S. and China?. Fiscalità & Commercio Internazionale, 7, 97-98;
  • Rizzo, A. (2019). 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, Vol. 7, No. 1, pp. 35-39.

Italian

  • Garbarino, C., Rizzo, A. (2020). “L’Uscita del Regno Unito dall’Unione Europea: I Rapporti Fiscali Internazionali” in M. Piazza, G.C.A. Favaloro (eds) Brexit: Scenari fiscali e opportunità per i professionisti italiani (Milan: Kluwer Law Italy), pp. 1-37.
  • Rizzo, A. (2020) “La normativa fiscale nel Regno Unito: cenni” in M. Piazza, G.C.A. Favaloro (eds) Brexit: Scenari fiscali e opportunità per i professionisti italiani (Milan: Kluwer Law Italy), pp. 173-175;
  • Rizzo, A., Spitaleri, A. (2020). Imposte sui redditi delle imprese bancarie non residenti operanti in Italia, Novità Fiscali SUPSI, N. 5/2020;
  • Garbarino, C., Rizzo, A. (2019). Unione Europea e Svizzera: la tassazione della plusvalenza latente. Fiscalità & Commercio Internazionale, 11, 2019, pp. 42-46;

Working Papers

  • Rizzo. A. (2020). Fiscal Flexibility, financial initiatives and State aid: the EU recipe against the COVID-19 crisis, 2020Revisione (upcoming);
  • Rai, S., Rizzo, A. (2019). Geopolitics of Financial Secrecy in Asia, Delhi: CBGA India (upcoming);
  • Rizzo, A. “The compatibility of IP Boxes with the EU State aid law in light of OECD recommendations on harmful tax practices”, Working Paper