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.
Disciplines
International Law | Law and Economics | Taxation-Transnational | Tax Law
Date of this Version
4-4-2025
Working Paper Citation
Avi-Yonah, Reuven S., "Retaliatory Taxation" (2025). Law & Economics Working Papers. 292.
https://repository.law.umich.edu/law_econ_current/292
Included in
International Law Commons, Law and Economics Commons, Taxation-Transnational Commons, Tax Law Commons