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Who would pay America's "revenge" tax on foreigners?
谁来承担美国对外国人征收的"报复性税收"？
The trouble started, as it often does, with France. Congressmen in the 1930s complained about "nations throughout this world who are not particularly friendly to Uncle Sam in a business way". Mainly that meant the European power, which had slow-walked ratification of a tax treaty and was double-taxing Americans in the meantime. In 1934, to persuade French policymakers to pick up the pace, Congress passed a provision that is now known as Section 891. It granted the president the power to double levies on citizens and companies from countries that he judged to be overtaxing Americans.
麻烦，像往常一样，从法国开始。20世纪30年代，美国国会议员抱怨"世界上有些国家在商业上对山姆大叔并不友好"。主要指的是法国这个欧洲大国，因为它拖延批准税收协定的进程，同时又对美国人进行双重征税。1934年，为了促使法国政府加快步伐，美国国会通过了一项条款，即如今所说的第891条款。该条款赋予总统权力，可以对那些被他认定为对美国人征税过重的国家，其公民和企业征收双倍税率。
Ultimately, France ratified the treaty and Section 891 was never used. But it has stayed on the books ever since. Nearly a century later, during another period in which globalisation is threatened, President Donald Trump and his congressional allies have revived the idea of a revenge tax. As a consequence, foreign investors, who collectively own more than $60trn in American assets, are growing worried about a fresh round of chaos —just months after the "Liberation Day" tariff saga.
最终，法国批准了该协定，而第891条款从未被真正使用过。但这条规定却一直留在法律中。近一个世纪后，在又一次全球化受到威胁的时期，总统唐纳德·特朗普及其国会盟友重新提出了征收"报复性税收"的想法。其结果是，外国投资者开始感到担忧——他们在美国拥有超过60万亿美元的资产，如今却可能面临新一轮混乱，而这场风波紧随"解放日"关税争端之后。
The source of this stress is Section 899, a proposed addition to the tax code in Mr Trump's "One Big Beautiful Bill Act", which has passed the House of Representatives and is now being considered by the Senate. This targets countries with "unfair foreign taxes", principally digital-service taxes, which mainly affect American tech giants, and undertaxed-profit rules, aimed at ensuring companies do not squirrel profits away in tax havens.
引发这场焦虑的源头是第899条款，这是特朗普提出的《一个伟大美丽法案》中新增的税收内容，目前已通过众议院，正由参议院审议。该条款针对那些存在"对美不公税收"的国家，主要包括数字服务税（主要影响美国科技巨头）和低税利润规则（旨在防止企业将利润藏在避税天堂）。
revenge n. 报复；报仇
as it often does 正如常常发生的那样
congressman n.（美国）国会议员（男或泛指）
throughout this world 在全世界；遍及全球
particularly adv. 尤其；特别
mainly adv. 主要地；大部分
slow-walk vt. 故意拖延；延迟处理
ratification n.（正式的）批准；认可
tax treaty 税收协定
double-tax vt. 双重征税
in the meantime 在此期间；同时
persuade vt. 说服；劝说
policymaker n. 政策制定者
pick up 加快；改善；拾起；获得
provision n. 条款；规定；提供
grant vt. 授予；允许
double levies 双重征税
overtax vt. 对...征税过重；使负担过重
ultimately adv. 最终；归根结底
ratify vt. 正式批准；签署
stay on the books 仍然有效；仍保留在法规中
ever since 自从那时起；从那以后一直
globalisation n. 全球化
congressional adj. 国会的；与国会有关的
ally n. 盟友；支持者
revive vt. 使复苏；重新启动
as a consequence 因此；结果是
collectively adv. 集体地；共同地
asset n. 资产；财产
fresh adj. 新的；新鲜的
round of chaos 一轮混乱；一波动荡
tariff saga 关税争端；关税风波
source n. 来源；源头
stress n. 压力
proposed adj. 建议的；被提议的
addition n. 增加；附加物
tax code 税法；税务条款
One Big Beautiful Bill Act 《一项大而美的法案》
target vt. 瞄准；目标
principally adv. 主要地；大部分
digital-service taxes 数字服务税
undertaxed-profit 被低征税的利润
ensure vt. 确保；保证
squirrel profits away 偷偷转移利润；将利润藏匿
tax havens 避税天堂
- Author:AuK
- URL:https://tangly1024.com/article/21f4da5d-19e9-808b-a026-d05563825a26
- Copyright:All articles in this blog, except for special statements, adopt BY-NC-SA agreement. Please indicate the source!
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