Helen Huang

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Summary of Proposed Section 899 of the US Internal Revenue Code and Its Impact on Section 892 Benefits and Tax Treaties

Proposed Section 899, introduced as part of the “Defending American Jobs and Investment Act” (H.R. 591) and incorporated into the House Ways and Means Committee’s tax package titled “The One, Big, Beautiful Bill” (the...more

5/20/2025  /  Corporate Taxes , Foreign Corporations , Internal Revenue Code (IRC) , International Tax Issues , Proposed Legislation , Tax Exemptions , Tax Liability , Tax Treaty , Taxation , Withholding Tax
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