Global Tax Deal Faces Threat in Senate Treaty Challenge (1)

As the Biden administration and governments around the world celebrate another advance toward an historic global tax accord, an obscure legal question in the U.S. threatens to tear it apart.

At a congressional committee hearing last month, Republican Senator Pat Toomey, who opposes the agreement, told Treasury Secretary Janet Yellen that a key portion of the tax deal would require a formal treaty approved by a super-majority in the Senate.

While Republicans have assailed the agreement generally, Toomey’s claim marked the opening salvo in what could be a crucial legal debate over what exactly is required of Congress to ...