The inspiration for this post is “The Made In America Tax Plan” (https://home.treasury.gov/system/files/136/MadeInAmericaTaxPlan_Report.pdf) recently released by the U.S. Department of the Treasury to outline President Biden’s Administration’s outlook on taxation, notably in so far as the “internationalization” of taxpayers’ undertakings is concerned.  This is a much shorter version of and directly excerpted from comments I…

This is not a technical commentary.  It does not react to a ‘new’ development or case.  But these comments do try to focus on understated rudiments of the present international tax debate which may not have received the focus and direct unvarnished attention they deserve.[1] We would do well to remember, as we seek solutions…