What is the ruling on an Islamic government imposing taxes solely on foreign companies, to the exclusion of others, in order to acquire resources for running the country, and does the ruling differ if the state possesses subterranean resources that it can monopolize?

The Islamic state is permitted to impose taxes on the trade of non-Muslims entering its lands, based on what is authentically reported from Umar ibn al-Khattab (may Allah be pleased with him) that he took the ushr (tithe) from the trades of non-Muslims. Scholars are of the view that this matter had the consensus of the Companions. The ushur (plural of ushr) are what is taken from commercial goods brought by non-Muslims into Muslim lands. Umar used to take the full ushr from non-Muslims, half of the ushr from the People of the Book (Ahl al-Dhimma), and zakat (definition) from Muslims, which also indicates the permissibility of reciprocal treatment.