2025.06. 29 本文字数：2283，阅读时长大约4分钟 作者 | 第一财经 高雅 当地时间6月28日，美国与七国集团（G7）其他成员国达成协议，豁免美国大型跨国企业缴纳更多海外税 款。 然而，该协议若最终实施，将从根本上改变2021年达成的全球最低企业税改协议。诺贝尔经济学奖得 主、国际企业税收改革独立委员会联合主席斯蒂格利茨（Joseph Stiglitz）表示，G7协议表明各国政 府"将跨国公司的利益置于中小型企业、本国公民和全球普通人之上"。 OECD税务负责人科温（Manal Corwin）则表示，"G7无法单独作出决定"，该声明不具约束力，任何提 案都需要在OECD层面由147个成员批准。据报道，这一新安排将在未来几周内在OECD进行讨论。 取消"报复税" 为应对税基侵蚀和利润转移问题，2021年10月，OECD和二十国集团（G20）包容性框架下的成员达成 历史性协议，推出"双支柱"国际税收改革方案。其中第二支柱的核心内容是设立全球最低企业税率，要求 年收入超过7.5亿欧元的跨国企业无论在哪运营，都需缴纳不低于15%的有效税率。 自2024年1月1日起，全球最低企业税率协议已在欧盟、英国、挪 ...

Core Viewpoint - The proposed Section 899 of the "Big and Beautiful Act" aims to impose higher taxes on foreign investors in the U.S., causing significant concern and opposition from multinational corporations and financial institutions [1][2][4]. Group 1: Impact on Multinational Corporations - Approximately 70 multinational corporations, including Toyota, Shell, LVMH, and SAP, are set to discuss the implications of Section 899 with U.S. lawmakers [1]. - The International Bankers Association plans to lobby against the clause, highlighting its potential negative impact on global banking giants like HSBC and BNP Paribas [1][2]. Group 2: Taxation Details - Section 899 allows the U.S. Treasury Secretary to unilaterally determine "unfair foreign taxes" and impose punitive tax rates of up to 20% on affected foreign investors [2][4]. - The tax rate will start at an increase of 5 percentage points, rising annually by 5 percentage points, capped at 20 percentage points above the statutory rate [5]. Group 3: Economic Implications - The clause is projected to raise $116 billion over the next decade, but its revenue generation is considered limited compared to the overall debt increase of $2.4 trillion expected from the entire "Big and Beautiful Act" [5]. - The clause may deter foreign direct investment, potentially leading to market volatility and threatening job opportunities in various U.S. communities [6][7]. Group 4: Opposition from Business Associations - Business associations argue that Section 899 could severely impact the long-term growth of multinational companies operating in the U.S. [6]. - The International Financial Institute warns that the measure could have unintended negative effects on U.S. businesses and employment [7]. Group 5: Future Considerations - There is a possibility that the final version of the clause may be weakened or adjusted in its implementation, as the concept of foreign entities paying taxes in the U.S. gains traction in Congress [7].