烟草公司奥驰亚在一起备受关注的法庭案件中败诉,未能获得3800万美元的退税。
该公司对其2017年应缴税款提出质疑,争议源于其持有的Anheuser-Busch InBev 10.2%股份。根据美国弗吉尼亚东区地方法院法官Hannah Lauck周一发布的判决书,这一控制权和所有权比例根据法律规定,足以使Anheuser-Busch的部分海外收入需要向奥驰亚征税。
法官在驳回该公司的多项论点时写道:"在此背景下,尽管奥驰亚提出了相反论点,但法院不宜引入法条文本中并不存在的额外'控制权'要求。"
如果政府败诉,可能会威胁到《国内税收法》中对美国公司被动海外利润征税的部分条款。奥驰亚发言人拒绝置评。
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