Things of Caesar

Widening the Pillar Two Exemptions

BONUS CONTENT: Maquiladora

Racing Through 2025

Post-Election Analysis

Trump's surprise win in the 2024 presidential race is a major blow to implementation of the global minimum tax--but it will live on, regardless.

Beyond Dispute

BONUS CONTENT: Treaty-Shopping

CAMT, GAARs and Tax Consistency

Emperor Subscription Free Trial Period

Hope you've been enjoying the Things of Caesar newsletter! I'm writing to announce a new three-month free trial period to the Emperor Subscription. (Hope you don't mind the corny name--I decided to go all-in on the 'Caesar' theme.) The paid subscription gives

INTERVIEW: Leopoldo Parada

Kamala and the Global Minimum Tax

INTERVIEW: Ruth Mason and Stephen Daly

More State Aid Thoughts

BONUS CONTENT: The Sixth Method

Understanding the UTPR

INTERVIEW: Andy Grewal

The EU State Aid Tax Puzzle

Courting Trouble for the OECD

INTERVIEW: Zach Moller

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