For a business interested in the United States, find the most recent review date for its corporate tax summary. Identify the current federal corporate income tax rate and the withholding tax rates applicable to non-residents for US-source dividends, interest, and royalties. Provide all three pieces of information.
Navigate directly to the United States tax summary overview page: 'https://taxsummaries.pwc.com/united-states'. Locate and extract the 'Last reviewed' date from the 'Overview' section. Scroll down to the 'Quick rates and dates' section. Identify and extract the 'Headline CIT rate (%)' for Federal CIT. Identify and extract the 'WHT rates (%)' for non-residents on Dividends, Interest, and Royalties. State the extracted information clearly.
Successfully navigate to 'https://taxsummaries.pwc.com/united-states'. State the 'Last reviewed' date as '28 February 2025'. State the federal corporate income tax rate as '21%'. State the withholding tax rate for non-residents on US-source income (dividends, interest, royalties) as '30% / 30% / 30%' or simply '30%' for all three categories.