27/06/2025
In an article published by fDi Intelligence on June 27, 2025, Professor Julien Chaisse is cited in the context of the United States' decision to abandon its proposed “FDI revenge tax” under Section 899. The decision follows a joint understanding with G7 partners that exempts US companies from the global minimum tax under Pillar 2 of the OECD agreement.
While the article largely focuses on Secretary Scott Bessent’s announcement and the political dynamics surrounding the One Big Beautiful Bill, it places expert emphasis on how this move could shape future international tax alignment. The piece situates the development within the broader framework of multilateral tax diplomacy and the rebalancing of cross-border investment rules.
Professor Chaisse’s past work on corporate tax coordination and trade-related investment measures is noted in the background context, highlighting legal implications of the UTPR carve-out.
Jacopo Dettoni, “US drops FDI ‘revenge tax’ as G7 concedes global tax exemption”, fDi Intelligence, June 27, 2025
Read the full article here: https://www.fdiintelligence.com/content/news/us-drops-fdi-revenge-tax-as-g7-concedes-global-tax-exemption-20250627
