Hey man I'm just a software engineer now, I can't speak on public policy.

My best effort, the contract is a red herring, we only care about the company that employs the abroad remote employees which is the contractual company in this case. If that contractual company is also abroad, we tax (tariff?) the contract.

What grounds would you have for putting a tariff a specific contract between two parties? Is it not the case that tariffs need to apply to categories of trade and to countries?

The laws are outdated, tariff laws were written when trade was physical goods. The US heavily trades in services present day. But I don't need grounds because the conversation has been about establishing said grounds.