{"id":132357,"date":"2026-08-12T14:30:39","date_gmt":"2026-08-12T06:30:39","guid":{"rendered":"https:\/\/www.law.cuhk.edu.hk\/app\/?p=132357"},"modified":"2026-08-11T15:20:08","modified_gmt":"2026-08-11T07:20:08","slug":"professor-noam-noked-has-published-an-article-entitled-congress-proof-international-tax-reforms-in-tulane-law-review","status":"publish","type":"post","link":"https:\/\/www.law.cuhk.edu.hk\/app\/professor-noam-noked-has-published-an-article-entitled-congress-proof-international-tax-reforms-in-tulane-law-review\/","title":{"rendered":"Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the Tulane Law Review."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"132357\" class=\"elementor elementor-132357\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-434a9ceb elementor-section-stretched elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"434a9ceb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:40,&quot;end&quot;:60}},&quot;background_motion_fx_range&quot;:&quot;viewport&quot;,&quot;background_motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-123cbfa3\" data-id=\"123cbfa3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f029d7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f029d7f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63b77759\" data-id=\"63b77759\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-481ecd4c news-cate elementor-widget elementor-widget-heading\" data-id=\"481ecd4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">News <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5a8beb news-title elementor-widget elementor-widget-heading\" data-id=\"4b5a8beb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the Tulane Law Review.<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-601e713 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"601e713\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2d208f\" data-id=\"e2d208f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47ea158 elementor-widget elementor-widget-text-editor\" data-id=\"47ea158\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.law.cuhk.edu.hk\/app\/people\/prof-noam-noked\/\">Professor Noam Noked<\/a> has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the <em>Tulane Law Review.<\/em><\/p><p><span data-teams=\"true\">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.<\/span><\/p><p>Read the article <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=5256594\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-878def0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"878def0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23e747d\" data-id=\"23e747d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9725cd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d9725cd\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307ec8f0 news-date elementor-widget elementor-widget-heading\" data-id=\"307ec8f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Posted on 12 August, 2026<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>News Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d 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. [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[304],"class_list":["post-132357","post","type-post","status-publish","format-standard","hentry","category-news","tag-304"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the Tulane Law Review. - Faculty of Law<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.law.cuhk.edu.hk\/app\/professor-noam-noked-has-published-an-article-entitled-congress-proof-international-tax-reforms-in-tulane-law-review\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the Tulane Law Review. - Faculty of Law\" \/>\r\n<meta property=\"og:description\" content=\"News Professor Noam Noked has published an article entitled \u201c\u2018Congress-Proof\u2019 International Tax Reforms\u201d in the Tulane Law Review. 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The article examines legal design strategies used in international tax reforms to address challenges arising from U.S. nonparticipation and congressional inaction. 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