Dans Learning Resources Inc. v. Trump, la Cour suprême resserre les conditions de délégation législative en matière douanière, sans toutefois clarifier les contours de la théorie jurisprudentielle des « questions majeures ».
Merci au blog Jus Politicum pour son accueil.
Andreas Kallergis
The article maps emerging best practices and advances a reform agenda aimed at re-embedding tax treaties within domestic chains of democratic legitimacy, so that the principle "no taxation without representation" applies coherently to international tax commitments.
Using a functional comparative method, the analysis focuses on 4 key moments - entry (negotiation, approval); - clarification (reservations, subsequent agreements, interpretative practice); - operation (mplementation, application, including treaty override); - exit (termination).
Les droits de douane relèvent-ils d’une simple modalité de réglementation du commerce international ou du pouvoir fiscal du Congrès ?
blog.juspoliticum.com/2026/03/18/e...
Tax treaties profoundly shape tax bases, reallocate taxing rights and affect public revenue, yet the democratic control over their life cycle remains surprisingly weak. This article examines, from a comparative constitutional perspective, who actually controls tax treaty policy.
Across both civil law and common law systems, the study identifies a recurring pattern of executive dominance, with parliamentary involvement often confined to a narrow and formalized moment.
Pleased to share the publication of my article "Democratic Control over Tax Treaties: A Comparative Constitutional Perspective" (World Tax Journal - IBFD, vol. 18, no. 1, 2026)
DOI: doi.org/10.59403/za9...
