Proposed Section 899 defines a “discriminatory foreign country” as any foreign country that imposes one or more “unfair foreign taxes.” An “unfair foreign tax” includes an undertaxed profits rule (UTPR), digital services tax,2diverted profits tax, and, to the extent provided by the Secretary of the Treasury (“Treasury”), an extraterritorial tax, discriminatory tax, or any other tax enacted with a public or stated purpose that the tax be economically borne, directly or indirectly, disproportionately by US persons. However, an unfair foreign tax does not include any tax that does not apply to any US person or to any foreign corporation that is a controlled foreign corporation more than 50% owned (by vote or value) directly or indirectly by US persons.
这个899耐人寻味。 相当于美国可以Partially Confiscate外国资本。
