The Constitution and the Minimum Corporate Tax Agreement (Part 2)

Source: Tenth Amendment Center
by Michael D Ramsey

“Assuming the [Multilateral Convention] is presented as a binding commitment, U.S. participation would implicate the constitutional treatymaking power. Of course, if it were submitted to the Senate as a treaty subject to a supermajority vote for approval, the constitutional treatymaking process would be obviously satisfied. There might be an additional question whether the MLC could be self-executing or whether implementing legislation would be required pursuant to the Constitution’s direction in Article I, Section 7, that ‘All Bills for raising Revenue shall originate in the House of Representatives.’ I have no opinion on that question, but I think if there is a constitutional objection to a self-executing treaty it can be satisfied by a non-self-executing treaty plus appropriate legislation …” (11/07/21)

https://tenthamendmentcenter.com/2021/11/07/the-constitution-and-the-minimum-corporate-tax-agreement-part-2/