or partnerships (as determined under rules similar to paragraphs (4) and (5) of section 7701(a) by treating the foreign country as though it were the United States) because of the application of revenue thresholds, exemptions or exclusions for taxpayers subject to such foreign country’s corporate income tax, or restrictions of scope that ensure that substantially all residents (other than foreign corporations and partnerships (as so determined)) supplying comparable goods or services are excluded from the application of such tax, or (iv) such tax is not treated as an income tax under the laws of such foreign country or is otherwise treated by such foreign country as outside the scope of any agreements that are in force between such foreign country and one or more other jurisdictions for the avoidance of double taxation with respect to taxes on income. (B) Exceptions Except as otherwise provided by the Secretary, the term discriminatory taxes shall not include any generally applicable tax which constitutes— (i) a withholding tax on amounts described in sections 871(a)(1) and 881(a), (ii) a value added tax, goods and services tax, sales tax, or other similar tax on consumption, (iii) a tax imposed with respect to transactions on a per-unit or per-transaction basis rather than on an ad valorem basis, or (iv) any other similar tax identified by the Secretary for purposes of this subparagraph. (3) Foreign country The term foreign country means a foreign country or a dependent territory or possession of a foreign country. Such term does not include any possession of the United States. (4) Appropriate committees of Congress The term appropriate committees of Congress means— (A) the Committee on Finance and the Committee on Foreign Relations of the Senate, and (B) the Committee on Foreign Affairs and the Committee on Ways and Means of the House of Representatives. (5) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (e) Regulations and other guidance The Secretary may issue