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EY稅務輕鬆聊

從美國稅的報復性條款Section 899,窺探國際稅務最新趨勢

21 Jul 2025

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美國總統川普在上任的第一天,簽署兩項行政命令,其中提到一項美國稅法中的報復性條款,對於實施不公平、跨境稅收政策的國家實施報復性措施,劍指各國如火如荼實施的數位稅與全球最低稅負制。在美國總統川普7月4日正式簽署的「大而美法案」中,雖然刪除了此一條款,其影響與最新發展仍值得跨國企業關注。   本集由安永聯合會計師事務所國際及併購重組稅務諮詢服務執行總監馮葦祺與協理李璿來與大家一探究竟,什麼是美國稅的報復性條款,報復性條款如何影響全球最低稅負制,這些最新發展對臺商的影響為何? Powered by Firstory Hosting

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