Things of Caesar

The Democrats' Tax and Supreme Court Dilemma

Why Democrats are set to collide with the nation's top court, in a few short years.

Announcement and Farewell--For Now

So--some bittersweet news today. Next month, I'll be starting a new position with the firm Eide Bailly LLP, as tax legislative affairs director. I'm very excited about this next step. However, unfortunately, it does mean that I can no longer continue the Things of Caesar newsletter,

The Democrats' Tax Dilemma

Many Democrats think Kamala Harris could have won if she leaned more into populist themes. Should she have talked more about taxes?

The Great Unknown

Those hoping to plan for the second Trump era in international taxes can't do much more than guess.

BONUS CONTENT: Patent Boxes

What Will Trump Do About Digital Services Taxes?

No one's really sure how President-elect Donald Trump will approach international tax issues--but it's likely to involve his blustery, muscular attitude on foreign policy.

INTERVIEW: Kyle Pomerleau

This is a bonus post for paying subscribers. Sign up here for an Emperor Subscription to get full access, including past interviews and extra content. Kyle Pomerleau is a federal tax expert and senior fellow at the American Enterprise Institute. He previously was chief economist and vice president of economic

Widening the Pillar Two Exemptions

BONUS CONTENT: Maquiladora

Racing Through 2025

Republicans won big last week, and with full control of Congress could race through a TCJA extension without Democratic help. But there are a lot of reasons why this won't be as easy as it sounds.

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

This is a bonus post for paying subscribers. Sign up here for an Emperor Subscription to get full access, including past interviews and extra content. Leopoldo Parada is an international law tax expert and reader in tax law at King's College London. He was previously an associate professor

Kamala and the Global Minimum Tax

If Democrats are victorious, how serious are they about preserving Biden's signature accomplishment on international taxes?

INTERVIEW: Ruth Mason and Stephen Daly

This is a bonus post for paying subscribers. Sign up here for an Emperor Subscription to get full access, including past interviews and extra content. Ruth Mason is a professor of law and taxation at the University of Virginia School of Law, and Stephen Daly is reader and scholar at

More State Aid Thoughts

BONUS CONTENT: The Sixth Method

Understanding the UTPR

INTERVIEW: Andy Grewal

Andy Grewal is a professor at the University of Iowa College of Law, with a specialty in income tax law. He recently published a paper, Tax Regulations After Loper Bright, examining the effects of the recent U.S. Supreme Court case Loper Bright Enterprises v. Raimondo on the tax field.

The EU State Aid Tax Puzzle

Courting Trouble for the OECD

INTERVIEW: Zach Moller

Zach Moller is director of the economic program at Third Way, a D.C.-based think tank that is committed to "mainstream American values of opportunity, freedom, and security" and champions "modern, center-left ideas," according to its website. Moller also worked for the Senate Budget Committee