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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
Law & Economics Working Papers
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, …
Is Gilti Constitutional?, Reuven S. Avi-Yonah
Is Gilti Constitutional?, Reuven S. Avi-Yonah
Law & Economics Working Papers
In this article, Avi-Yonah argues that the global intangible low-taxed income regime may be an unconstitutional attempt to tax the foreign-source income of foreign entities, and he offers an alternative.
Modernizing U.S. Tax Code Section 280e: How An Outdated “War On Drugs” Tax Law Is Failing The United States Legal Cannabis Industry And What Congress Can Do To Fix It, David Butter
FIU Law Review
No abstract provided.