The Anatomy of Geoeconomic Coercion: How Section 899 Rewrote the Rules of International Tax Policy
Negotiations between sovereign governments have long relied on economic leverage to alter the behavior of counterparties or force strategic compromises. While traditional trade tools—such as economic sanctions, quantitative quotas, and punitive tariffs—are widely recognized components of the geoeconomic toolkit, domestic tax policy has historically remained insulated from the realm of foreign policy coercion. That paradigm…
