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Full-Text Articles in Law
Tax Treaties, The Constitution, And The Noncompulsory Payment Rule, Reuven S. Avi-Yonah
Tax Treaties, The Constitution, And The Noncompulsory Payment Rule, Reuven S. Avi-Yonah
Articles
US Tax treaties have been regarded as self-executing since the first treaty (with France) was ratified in 1932. Rebecca Kysar has argued this raises a doubt on whether the treaties are constitutional, because tax treaties (like other treaties) are negotiated by the executive branch and ratified by the Senate with no involvement by the House, and all tax-raising measures must originate in the House under the Origination Clause (U.S. Const. Art I, section 7, clause 7). Her preferred solution is to make tax treaties non-self executing, but that would reverse the universal practice since 1932, and is therefore unlikely. Moreover, …
The Constitutional Law Of Equality In Canada, Kathleen E. Mahoney
The Constitutional Law Of Equality In Canada, Kathleen E. Mahoney
Maine Law Review
On April 17, 1982, Canada repatriated its constitution from the Parliament at Westminster, sweeping away one of the final vestiges of its colonial past. At the same time, a Canadian Charter of Rights and Freedoms was constitutionally entrenched, giving the people express constitutional rights for the first time. The equality provisions, in particular, represented a new era in Canadian constitutional law. The intense debate leading up to the entrenchment of the Charter raised profound questions about the basic nature of the country, its values, and its ability and willingness to acknowledge equality for women and other disadvantaged groups. Since the …