This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. U.S. multinational companies will not be subject to global minimum tax rules developed by the Organization for Economic Cooperation & Development nations, as part of an agreement announced by the OECD and U.S. Treasury Department Monday. The OECD announced 147 countries agreed to adopt a "side-by-side system" that creates safe harbors to Pillar 2 rules, which aim to impose ...

文章核心观点 - 辉瑞CEO称特朗普计划征收的药品关税带来的不确定性，阻碍公司在美国制造业和研发领域进一步投资，公司希望关税谈判有确定性结果 [1][3] 关税对投资的影响 - 若确定无关税，公司将在美国研发和制造领域进行大量投资，当前不确定性下公司控制成本、谨慎投资 [3] - 全球最低税率约15%的设立使税收环境改变，但无额外激励或关税明确信息，美国投资吸引力不足 [4] - 特朗普若降低现行税收制度，特别是对本地生产商品的税收，将成为公司在美国制造的有力激励 [5] 公司业绩与关税成本 - 辉瑞未修订全年业绩展望，业绩指引未包含未来关税和贸易政策变化的潜在影响，但反映了特朗普现有关税带来的1.5亿美元成本 [6] - 公司在业绩指引范围内考虑了现有关税成本，即便有这些成本，仍趋向业绩指引范围上限 [7]