Professor Noam Noked has published a co-authored article entitled “How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements” in the Washington University Law Review with Young Ran (Christine) Kim and Reuven Avi-Yonah.

The article explores how the Constitution’s Treaty Clause (requiring a two-thirds Senate supermajority for treaty ratification) has shaped the development of bilateral and multilateral tax treaties, and how this constitutional bottleneck has pushed international tax cooperation toward treaty avoidance strategies, including coordinated unilateralism and executive agreements. The article further considers the implications for international tax standards and global tax governance.

Read the article here.