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总结
据英国《金融时报》及路透等报道，经合组织（OECD）推动的全球最低企业税率框架在逾145个国家同意更新后完成最终安排。新版规则为解决美国方面关切，对美国跨国公司作出豁免或等效处理，使其在适用全球最低税负补税机制时获得更大空间。此举有望降低美企海外税负不确定性并缓解国际税制协调摩擦，但也可能削弱部分国家对税收增量与利润再分配的预期，引发公平性争议。
正文
US wins exemptions from global minimum corporate tax rules Financial Times US-based multinational companies will be exempt from global tax deal AP News More than 145 countries agree on update to global minimum tax deal, addressing US concerns Reuters OECD Finalizes Agreement on Global Minimum Tax Bloomberg.com Updated Global Minimum Tax Deal Aids U.S. Companies The Wall Street Journal
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