Follow the Money: Why is International Tax Bilateral?

The Case for Coordinated Corporate Tax Rates

“The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?”

Why 15%? Justifying the Global Corporate Minimum Tax

“Building the Gateway: Why the Two Pillars Need Each Other”

“Taxation and Corporate Governance”

“Whither LOB?”

The Historical Origins of the Multilateral Tax Convention

“The Meaning of «IS»: Reflections on Nestle”