Professor Noam Noked has published an article entitled “‘Congress-Proof’ International Tax Reforms” in the Tulane Law Review.

The article examines legal design strategies used in international tax reforms to address challenges arising from U.S. nonparticipation and congressional inaction. The first strategy involves establishing a legal standard that the U.S. administration can implement within the existing legal framework, thereby eliminating the need for congressional action. The second strategy focuses on minimizing the negative consequences of U.S. nonparticipation by ensuring that congressional inaction cannot prevent the international rollout of the legal standard or undermine its effectiveness. The third strategy aims to create incentives for the U.S. government and relevant stakeholders to adopt the reform. The article evaluates these strategies and their effects, including their impact on the negotiation, adoption, and implementation of international reforms. It also discusses concerns related to extraterritoriality, treaty violations, legitimacy, and retaliatory actions.

Read the article here.