Nick Bednar (@nicholasbednar.bsky.social)

Cui on Retaliatory Taxation and America’s First Tax Treaty Wei Cui (Peter A. Allard School of Law, the University of British Columbia) has posted Retaliatory Taxation and the Birth of America’s First Tax Treaty on SSRN. Here is the abstract: In 2025, the U.S. threatened retaliatory taxation against countries that adopt tax rules that “are extraterritorial or disproportionately affect American companies,” both invoking a long-dormant provision of the Internal Revenue Code and proposing a new “revenge tax.” This paper illuminates the origins of retaliatory taxation with new historical material that substantially expands our knowledge of the early history of U.S. https://legaltheoryblog.com/2026/06/23/cui-on-retaliatory-taxation-and-americas-first-tax-treaty/