
Withholding retaliation? US Sections 891 and 899
Cross-border Tax Talks
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Navigating U.S. Tax Provisions: Sections 891 and 899
This chapter explores the complexities of U.S. tax policy concerning foreign entities, focusing on Sections 891 and 899, which address extraterritorial and discriminatory taxes. It highlights the implications of these sections on dual citizens and foreign corporations, detailing the significant tax burdens that can accumulate over time. Additionally, the discussion touches on recent legislative proposals and executive actions related to international tax issues, including digital service taxes.
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