Telling Non-Americans that the US Has Abandoned the Rule of Law
What happens when you tell a group of international legal experts that the US is now post-legal? Today, I found out. They are, to understate the point, worried. But before getting there, I should lay the groundwork for this story. My good fortune often brings me back to Vienna (the former imperial capital, not the exurb of Washington, DC), where I am now a Senior Research Fellow at the Vienna University of Economics and Business's Institute for Austrian and International Tax Law. Yesterday and today, the Institute hosted a conference titled " 2026 WU Transfer Pricing Symposium: Transfer Pricing Case Law around the World ." Please stay awake! I confess that this topic is sleep-inducing even for those of us who work in the salt mines of tax law, which means that I had low expectations when I agreed to chair one of the sessions: "Transfer Pricing and Intangibles." Are you still there? (Fingers snapping.) Seriously, though, I would normally not con...