Dubbed the "revenge tax," Section 899 of Trump's One Big Beautiful Bill Act calls for a new withholding tax to be imposed on investment income paid out by American companies to investors who live in ...

Tax treaties play a central role in preventing double taxation and fostering economic cooperation between jurisdictions. However, some multinational enterprises (MNEs) exploit these treaties through a ...

A U.S. government assessment says a new withholding tax proposed by U.S. President Donald Trump that could hit countries like Canada could also hurt the U.S. within a few years. (Yves Herman/Reuters) ...

Dubbed the "revenge tax," Section 899 of Trump's One Big Beautiful Bill Act calls for a new withholding tax to be imposed on investment income paid out by American companies to investors who live ...

Proposed legislation would have allowed the U.S. to impose levies in response to ‘discriminatory or unfair taxes’ in foreign countries ...

The U.S. is an outlier on tips. President Donald Trump’s tax bill would allow workers to deduct them from federal taxes.

A detailed overview of Thailand’s tax system covering corporate income tax, BOI incentives, VAT rules, tax treaties, and ...

For non-withholding taxes, the applicable percentage is based on the rate in effect for the offending country during the taxpayer’s fiscal year. If multiple rates apply, a weighted average is used.

Ivory Coast has the highest income tax rate in the world, according to Data Panda's 2025 survey. The income tax rate for individuals earning a high income is as high as 60 percent.

The “revenge tax” provision, called Section 899, was included to stop certain foreign countries from taxing U.S. firms in a way that Republicans contend is discretionary.