税基侵蚀与利润转移(BEPS)

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特朗普开辟新战线!税收主权战已经打响
Jin Shi Shu Ju· 2025-07-02 13:27
Group 1 - The core issue of the article revolves around the impact of Trump's administration on the global economic order, particularly in the realm of international tax rules and trade [1] - The G7 countries have been forced to accept exemptions for U.S. companies from certain tax rules, indicating a shift in international tax dynamics [2] - The compromise reached may lead to future conflicts, particularly regarding digital taxes, as countries like the UK, France, Spain, and Italy have already implemented similar taxes [3] Group 2 - The U.S. tax supremacy ideology has emerged, with bipartisan support in Washington against foreign extraterritorial taxation [2] - The agreement to exempt U.S. companies from specific rules may set a precedent for future negotiations, raising concerns about the credibility of U.S. commitments [3] - The complexity of the dual taxation system is increasing for multinational companies, leading to greater policy uncertainty and higher cross-border operational costs [3]