美国财政部接近达成协议，“报复性税收”899条款或将失效

Group 1 - The U.S. Treasury Department is nearing an agreement that could render the so-called "retaliatory tax" irrelevant, alleviating concerns among Wall Street investors about punitive tax measures against foreign investors [1][2] - The OECD is facilitating global corporate tax negotiations, with some proposals facing opposition from the U.S. As the U.S. approaches a global agreement with European and other countries implementing a minimum tax rate for multinational corporations, Republicans are considering whether to eliminate the retaliatory tax provision [2][4] - The provision, referred to as the retaliatory tax, would only increase tax rates for countries deemed to have discriminatory tax policies against U.S. companies, which critics argue could hinder foreign investment and contradict the Trump administration's goals of boosting manufacturing and business activity [2][3] Group 2 - The 899 provision, if included in its current form in the "Beautiful Law," could lead to additional annual debt servicing costs of $2 million to $10 million for companies investing in the U.S. [3] - The National Association of Manufacturers supports targeted modifications to the 899 provision to ensure the Treasury has the necessary discretion in negotiations without penalizing foreign manufacturers investing in the U.S. [3] - The 899 provision is currently under review in the Senate, where lawmakers have yet to determine its compliance with budget rules [4]