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International Taxation

Remittance Tax US Tax Surcharge Section 899 Discriminatory Taxes

OECD Details Side‑by‑Side Global Minimum Tax Framework for U.S. Multinationals

New safe harbors let qualifying U.S.-headed groups bypass the IIR plus the UTPR under Pillar Two.

Senate Weighs Trump’s Section 899 Surtax on Foreign Investors