Things of Caesar

Is the U.S. Hand at the OECD Weakening?

Why the U.N. Vote on Taxes Matters

Indebted to Yourself

Ideal Tax Credits Under the Global Minimum Tax

Withhold Your Horses!

The Fight for 15 (Percent)

Taxes and Tail-ends

The Imperfect Global Tax Answer

Never Surrender?

Amount B and Digital Goods

The U.S. and Pillar Two, in 2025 and Beyond

Finding Canadian Online Users

The OECD and the Global South

The Stock and Substance of the OECD Min Tax

Bidenomics' Tax Conflicts

President Biden sees "Bidenomics" as a winning economic message–here are some of the questions it raises about tax policy.

Accounting for Amount B

The Sixth Sense (of Commodity Prices)

Formula Won?

A Path Forward for the OECD?

Stock Buybacks and International Tax

Is a Pillar Two Trade War Inevitable?

Supreme Chaos

Why the Supreme Court's decision to review a key TCJA provision could upend the international tax system at a fundamental level.

The R&D Credit and the OECD Global Min Tax

Incredible Intangibles

Was the UTPR Necessary?