TY - T1 - Harnessing the Link between Constitutional Law and Tax Law through Constitutionality Reviews of the New International Tax Order SN - / UR - http://hdl.handle.net/10138/312510 T3 - A1 - Nugroho, Adrianto A2 - Belov, Martin PB - Eleven international publishing Y1 - 2019 LA - eng AB - This paper seeks to explore for further engagements between constitutional law and tax law, by scrutinising on the possibility of constitutionality reviews on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), which is at the heart of the new international tax order. The momentum has never been greater, for the new international tax law paradigm—that is, to prevent the creation of the opportunity for non-taxation—enshrined ... VO - IS - SP - OP - KW - 513 Law N1 - PP - ER -