Retaliatory Taxation

This paper discusses the Trump administration's potential use of section 891 and pending legislation to apply retaliatory taxes to foreign countries that impose "discriminatory or extraterritorial" taxation on US multinationals.

Publication Details

Journal
eYLS (Yale Law School)
Published
2025-04-04
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Retaliatory Taxation

eYLS (Yale Law School)
Taxation and Legal Issues
article

Retaliatory Taxation

article en

Abstract

This paper discusses the Trump administration's potential use of section 891 and pending legislation to apply retaliatory taxes to foreign countries that impose "discriminatory or extraterritorial" taxation on US multinationals.

eYLS (Yale Law School)
Reduced inequalities
Openalex Percentile: Top 35%
Taxation and Legal Issues
OpenAlex
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Retaliatory Taxation · eYLS (Yale Law School) (2025) | TGRS Research Map | TGRS