Things of Caesar
Alex M. Parker
I've covered taxes for 10 years at Bloomberg Tax and Law360. Now with Capitol Counsel. Ex-newspaper hack. Native Hoosier and Oberlin grad.
QDMTTs, CFCs, and Potential Complications
The OECD in the Spotlight
Refundability and Transferability
Yes We CAMT
Republicans haven't put Biden's 15% corporate minimum tax in their sights yet. Is it just a matter of time, or does it actually have some bipartisan appeal?
At a Loss
The OECD and Climate Change
The Qualified Domestic Minimum Top-Up Tax--Corporate Taxpayers' New Nightmare, or Pillar Two's Missing Piece?
The Long Road to Tax Transparency
All the Tax in China
Why There Won't Be a Global Min Tax Treaty
The Big Picture in International Taxes
There used to be a clearer picture of what the problems were in the global tax system. But today, we're still struggling to evaluate whether the solutions we've implemented are working.
Crumbs in a Blender
Green Energy and the OECD Tax Pact
The Potentially Insurmountable Hurdles to Wealth Taxation in America
International tax transparency may make a wealth tax more feasible today than in the past. But in the U.S., the concept faces political and legal challenges that could prove fatal.
Can We Really End the Race to the Bottom?
UTPR in the Air: Making Sense of the OECD's Most Controversial New Rule
The OECD, UTPR, and the Fine Art of Working Around Rules
The Age of Digital Services Taxes?
Rough Justice, Soft Application--the OECD's Amount B and the Future of Taxation
CAMT, Double-Counting, and Treasury's Unwelcome Mr. Fix-It Role
Tax Substance Abuse
OECD v. UN: The Dawn of Tax Justice?
Tax Back To the Future: Lessons From the 1986 Book Minimum Tax
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