Do foreign investors pay any tax on profits that turn into dividends if the corporate tax rate goes to 0%? What about on the capital gains that results if the

Do foreign investors pay any tax on profits that turn into dividends if the corporate tax rate goes to 0%? What about on the capital gains that results if the money is used on stock buybacks instead? If the corporate rate goes to 0%, capital gains and dividends should be taxed as ordinary income, and the top income tax brackets should be pushed up to their historic 1950's levels, and the profits going out to foreign investors needs to be taxed somehow. Trickle down clearly doesn't work, and we need to start fixing this situation.