Alex M. Parker

I've covered taxes for 10 years at Bloomberg Tax and Law360. Ex-newspaper hack. Native Hoosier and Oberlin grad.

FDII Sense

INTERVIEW: Matthew Gardner

Matthew Gardner is a senior fellow and former executive director of the Institute on Taxation and Economic Policy, a progressive think tank. He is the primary author of ITEP's research on corporate taxes, including its most recent report, "Corporate Taxes Before and After the Trump Tax Law.

Researching the R&D Options

BONUS CONTENT: The Arm's-Length Standard and Formulary Apportionment

Routine Matters

INTERVIEW: Ednaldo Silva

Ednaldo Silva is an economist and transfer pricing expert, with a PhD from the University of California at Berkeley. He was a senior economic adviser at the Internal Revenue Service, working with the Advanced Pricing Agreement program. He founded RoyaltyStat LLC, a royalty rates database of transfer pricing comparables. He

Measuring Compliance with the OECD's Global Min Tax

BONUS CONTENT: The History of Subpart F

IP Migration Patterns

INTERVIEW: Michelle Hanlon

Michelle Hanlon is a professor of accounting at the Massachusetts Institute for Technology Sloan School of Management. An author of textbooks about both financial accounting and tax, she has testified before the Senate Finance Committee and the U.S. House Ways & Means Committee as an expert on both topics.

A Solution for R&D and Pillar Two?

BONUS CONTENT: The OECD's First Global Tax Overhaul

Testing the TCJA

INTERVIEW: Daniel Bunn

Since 2022, Daniel Bunn has served as president and CEO of the Tax Foundation, a nonpartisan tax policy non-profit organization based in Washington, D.C. Before becoming president, Bunn developed the organization's Center for Global Policy. Most recently, he opened the Tax Foundation's European branch in

Pillar Two Windfall Blowing Away?

BONUS CONTENT: Permanent Establishments and Digital Tax

Does the Tax System Need FDII?

INTERVIEW: Pascal Saint-Amans

I spoke to former OECD tax official Pascal Saint-Amans about the Two-Pillar Solution global tax overhaul and the future of the organization. For paid subscribers only.

The Global Min Tax Administrative Challenge

Special Announcement

I'm excited to announce to Things of Caesar readers that I will now be offering a new paid subscription–the Emperor Subscription–which will provide bonus content, including interviews with newsmakers and experts in the international tax field. This will be available for $8 monthly or $80 per

Tax Time Travel

As Congress considers offering valuable tax timing benefits to corporations, we should talk more about what that actually means.

Estimating the OECD Min Tax's Indirect Effects

B Positive

The Pillar Two/Foreign Tax Credit Continuous Feedback Loop

Moore Thoughts on Profit-Shifting