Taxation by International Consent?

Finance ministers from leading industrial states have been trying, this summer, to work out an agreement on a minimum rate for corporate taxes. Does it matter that this agreement won’t be adopted by the constitutional procedure for making treaties? Will it still matter, by itself, to U.S. tax law and tax enforcement? Should we expect other nations to abide by an agreement of this kind? Discussion with:-- Michael Ramsey, San Diego Law School (author of “Evading the Treaty Power?” FIU L.Rev 2016)-- Joshua Wu, former Deputy Assistant AG, Tax Division -- Stephen Krasner, Professor of International Relations, Stanford University (author of Power, The State and Sovereignty). -- Moderator: Jeremy Rabkin, Scalia Law School.