Theodore Rinehart Professor of Business Law, George Washington University Law School, Washington, DC
Karen B. Brown est professeur de droit à George Washington University, Washington, D.C., où elle est Theodore Rinehart Professor of Business Law. Auteur de nombreux articles en matière fiscale, elle a publié Taxation of International Tax Transactions: Materials, Text, and Problems (5th ed., West 2021) (avec R. Peroni et C. Fleming) et The Attribution Rules (BNA Tax Management – No. 554). Elle est membre de l’IFA et l’AIDC.
#Mots-clés: États-Unis, Constitution, rôle, Parlement, Congrès, fiscalité, convention internationale, fiscalité internationale, douane, droits de douane, tarif
#Pays: États-Unis
#Auteur: Karen B.¤ BROWN
#Qualités: Theodore Rinehart Professor of Business Law, George Washington University Law School, Washington, DC
The American Congress has the sole authority under the U.S. Constitution to enact tax and tariff legislation. The President and the federal agencies have the power to execute congressional rules. While the President works with Congress to implement his own political agenda, in the past, he has exercised his role as head of the U.S. government with respect for the shared governance model of checks and balances established by the Constitution. With the advent of the second Trump administration, the authority of Congress has been overrun by the President without objection by the Republican majority. This unfortunate turn of events has led to abdication by Congress of its role as a global leader in collaborative international tax reform and allowed President Trump to appropriate the taxing and tariff powers for his own purposes.
