Things of Caesar

It's an Amount B World

Retaliatory Strikes

BONUS CONTENT: Foreign Tax Credits

Don't Do the (Tax) Time Warp Again

BONUS CONTENT: Social Media and Taxes

Can the OECD Make a Fool-Proof Pillar Two Safe Harbor?

INTERVIEW: Jason Yen

The Supreme Court, Executive Deference, and International Taxes

BONUS CONTENT: Harmful Tax Practices

The R&D Sticking Point

INTERVIEW: Rasmus Corlin Christensen

Rasmus Christensen is a political economist at the Copenhagen Business School, who focuses on the international political economy and international taxation. He has written several papers about global tax governance and how developing countries are represented in negotiations over tax policy. This includes the recent initiative at the United Nations

An Economic-Like Substance

INTERVIEW: David Gamage

David Gamage is a professor of tax law and policy at the University of Missouri School of Law. He previously taught at Indiana University, and also served as special counsel to the U.S. Treasury Department. Last year, he co-authored an amicus brief in support of the government in Moore

Can the OECD Play the Trump Card?

BONUS CONTENT: Corporate Inversions

Can corporations be patriotic? They (or their spokespeople) would surely claim so. But as immaterial creations of law, can they really feel that deep welling of pride and civic responsibility that we associate with patriotism? And if they can be patriotic, can they be unpatriotic as well? That’s an

Surviving the Cliff

The "Exponential" Pillar Two Compliance Avalanche

INTERVIEW: Shuting Pomerleau

I talk with Shuting Pomerleau, the deputy director of climate policy at the Niskanen Center, about carbon taxes, fiscal policy and international trade.

Implicit Support Group

BONUS CONTENT: Digital Taxes and the People Principle

Giving Back

INTERVIEW: Anne Gordon

Anne Gordon is vice president for international tax policy at the National Foreign Trade Council, a business association which advocates for an "open, rules-based global economy." She previously served as chief tax counsel for Senators Rob Portman and Todd Young. We spoke on May 22. There's

Tax and Trade

BONUS CONTENT: The Destination-Based Cash-Flow Tax

Some background on the transformative idea that took the U.S. tax world by storm in 2017, and then ended just as quickly.

The OECD's New Role in Global Taxes