G7成員國已接受美國的請求，將美國公司排除在OECD第二支柱全球15%的最低公司稅之外，作為交換，美國將取消對實施「不公平外國稅」的國家徵收的報復性稅收。因此，美國參議院刪除了預算協調法案第899條，該條款將提高美國對這些國家公司對外支付的預扣稅。作為回報，加拿大同意立即取消其數位服務稅。

US: G7 grants full exemption from Pillar Two global minimum tax

Members of the G7 group of countries have accepted the US’ request to exclude US companies from the OECD Pillar Two global 15 per cent minimum corporation tax, in return for the US dropping retaliatory taxes on countries that implement 'unfair foreign taxes'. Accordingly, the US Senate has deleted s.899 of the budget reconciliation Bill, which would have increased US withholding taxes on outbound payments by companies in those countries. In return, Canada has agreed to drop its digital services tax with immediate effect.

Sources:
Eversheds Sutherland
US House Ways & Means Committee
US Department of the Treasury (G7 statement)
Canadian government