“The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”
This is my second post looking at the constitutional aspects of the recently announced international agreement on a global minimum corporate tax (the first post is here). The first post concluded that the “agreement” in its current form (actually labeled...
Earlier I posted (here and here) some general thoughts about the idea of a global minimum corporate tax. Some objections have been raised to its constitutionality (see here from the Wall Street Journal editors). Having taken a closer look at the agreement (such as...
