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 intellectual property...

The aim of this paper is to illustrate the main features and issues related to the concept of corporate residence, showing to what extent it can have an impact on the provision of dividend relief. To this purpose, I will use the examples of the UK and the US, analysing the concept of residence...