Things of Caesar

BONUS CONTENT: The History of Subpart F

IP Migration Patterns

INTERVIEW: Michelle Hanlon

A Solution for R&D and Pillar Two?

BONUS CONTENT: The OECD's First Global Tax Overhaul

Testing the TCJA

INTERVIEW: Daniel Bunn

Pillar Two Windfall Blowing Away?

BONUS CONTENT: Permanent Establishments and Digital Tax

Does the Tax System Need FDII?

INTERVIEW: Pascal Saint-Amans

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

Predicting the Global Min Tax's Cash Haul

Remote Control

The Remaining Pillar Two Headaches

Safe Spaces

The Unfairness of a "Fair Share"

Companies and wealthy individuals are often accused of shirking their responsibility to pay a "fair share" of taxes. Here's why tax experts tend to hate that characterization.

Racing to the Top

Luck of the Irish