On Monday, I discussed the new U.S. international tax rules, and what they might mean for the future (from both a U.S. and a European Community perspective) at an International Tax Conference that was held at the Copenhagen Business School.
The slides are available here. The paper on which the talk was based is available here (Part 1) and here (Part 2).
Slide 23 was new, reflecting that I was giving the talk to an EC audience. I elaborated a bit in person on the last text box in the slides, from the perspective of: What should tax policy folks in the EC be thinking about the U.S., as an ally/partner/rival/potential dealmaking counterparty, etc.?
It was lovely to be in Copenhagen, which I had not previously visited, although close family members had (rightly) given it rave reviews. I lucked out on the weather, and if, after getting home after 10 pm last night I had to give a two-hour Tax I lecture this morning at 8:50 am, then I have only myself to blame, and/or I chose to do this with my eyes open.
Sometimes these days, when one visits a lovely European city on business, one asks oneself, on the return: Why exactly am I going back? (Leaving aside all my personal and professional connections in the U.S., which needless to say are entirely binding.)
I absentee-voted before leaving on the trip, as I knew the polls would be closed by the time I got back.
Suppose you were to guess: How many times, while I was in transit or away, did I check any U.S. news of any sort on my various screens or otherwise, leaving aside sports and culture?
If the over-under is one time, and you are betting on this, I strongly advise you to take the "under."
In addition to touring Copenhagen a bit during such time as I had (I was there for about 72 hours), I also managed to read 3 books on Kindle, each of which I quite enjoyed: Mick Herron's Slow Horses, Angela Thirkill's High Rising, and Donald Westlake's The Fugitive Pigeon. The common theme was (a) escapism / easy to read while tired and/or stressed, plus (b) good literary quality.