美國國會眾議院批准的財政法案包括對擁有「不公平」稅收立法的司法管轄區的報復措施，包括數位服務稅、轉移利潤稅或低稅利潤規則。這些措施將提高聯邦所得稅和預扣稅率。他們還將擴大稅基侵蝕和反濫用稅法的適用範圍，使其適用於在這些國家居住或受其稅務居民控制的外國人，無論相關業務是否與不公平稅收有任何關聯。該法案還有許多立法階段需要完成。
US: Draft finance Bill increases tax rates for certain foreign taxpayers
The finance Bill approved by the US congressional House of Representatives includes retaliatory measures against jurisdictions that have 'unfair' tax legislation, including digital services taxes, diverted profits taxes or an undertaxed profits rule. The measures would increase federal income tax and withholding tax rates. They would also expand the application of the base erosion and anti-abuse tax rules on foreign persons tax-resident in or controlled by tax residents of such countries, whether or not the business concerned has any connection to the unfair taxes. The Bill has many more legislative stages to come.
Sources:
EY
Mintz
Eversheds Sutherland
Greenberg Traurig
Ropes & Gray