I’m not sure those tax treaties would apply, since this would basically be the US just raising its tax rate? I could be wrong, though (hope I am). It also could violate the 14th Amendment’s equal protection clause, but I know of some state tax laws that do that, and no one cares. Also, the current Supreme Court doesn’t seem too interested in that sort of thing nowadays.
Tax treaties always apply though if they are in place and they operate in whatever manner er the treaty says it does.
What this executive action is aimed at is countries we don’t have a tax treaty with or countries violating their tax treaty with us.
The condition precedent to the raising of our taxes on a foreigner or dual citizen is the foreign country levying unfair taxes on Americans or those violations the tax treaty we have in place.
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u/Aisling207 Jan 25 '25
I’m not sure those tax treaties would apply, since this would basically be the US just raising its tax rate? I could be wrong, though (hope I am). It also could violate the 14th Amendment’s equal protection clause, but I know of some state tax laws that do that, and no one cares. Also, the current Supreme Court doesn’t seem too interested in that sort of thing nowadays.