> Any additional taxes the Treasury designates as unfair or discriminatory. Pretty hard to do tax planning if the treasury suddenly decides that a given countr

> Any additional taxes the Treasury designates as unfair or discriminatory. Pretty hard to do tax planning if the treasury suddenly decides that a given country made a bad choice and now your taxes potentially skyrocket… My less charitable pov is this seems to be a sort of bribery machine where those making the decision can quarter to quarter make their demands.