
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Tax day is coming soon. … For tax professionals, every day is a KILLER! Friday the 15th. … A 2-week nightmare of taxes. You don't even have until Monday! Break Into Tax thanks Nickolas Cole for help with the thumbnail image.
OECD, International Community Strikes a Ground-Breaking Tax Deal For the Digital Age: Major reform of the international tax system finalised today at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023. The landmark deal, agreed by 136 countries and jurisdictions representing more than 90% of…
Washington Post op-ed: South Dakota’s Tax Avoidance Schemes Represent Federalism At Its Worst, by Daniel Hemel (Chicago; Google Scholar): States should be free to experiment with policy — but not to create tax dodges. The Pandora Papers — the trove of more than 11.9 million confidential documents shared with The Washington Post and partner news…
Lynnley Browning (Financial Planning), Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance: The tax plan taking shape in Congress would strangle a strategy widely used by the wealthy to shield their estates from taxes and pass on major wealth to heirs. Specifically, it would erase the long-standing benefit of keeping life insurance…
NYU Law News, Brant Hellwig LLM ’00 to Lead Graduate Tax Program: Brant Hellwig LLM ’00 will join NYU Law on January 1, 2022 as professor of tax law and as the new faculty director of the Graduate Tax Program, Dean Trevor Morrison announced on October 1. Hellwig arrives at NYU Law after serving as dean and…
The New Yorker, Trump Still Faces a Reckoning in New York: Court documents and interviews indicate that the Manhattan District Attorney is accumulating evidence of pervasive tax fraud. Last Monday, eighty days after their first courtroom appearance in a case known as The People of the State of New York v. The Trump Corporation, et…
Washington Post, The Pandora Papers | A Global Investigation | Billions Hidden Beyond Reach: A massive trove of private financial records shared with The Washington Post exposes vast reaches of the secretive offshore system used to hide billions of dollars from tax authorities, creditors, criminal investigators and — in 14 cases involving current country leaders…
NBC News op-ed: The Christian Case For Biden's Plan to Raise Taxes on America's Rich, Guthrie Graves-Fitzsimmons (Fellow, Faith and Progressive Policy Initiative, Center for American Progress): Jesus taught that “it is easier for a camel to go through the eye of a needle than for someone who is rich to enter the kingdom of…