美国最高法院以 7 比 2 的投票结果，维持了特朗普时代对外国企业收入征税的规定。 The US Supreme Court upheld the Trump-era tax on foreign business income in a 7-2 ruling.
美国最高法院以 7 比 2 的投票结果，维持了特朗普时代对外国企业收入征税的政策，维持现有法律，即要求美国股东就其在外国公司收益中所占的份额纳税，无论这些收入是否汇回美国。 The US Supreme Court has upheld a Trump-era tax on foreign business income in a 7-2 ruling, maintaining the existing law that requires US shareholders to pay taxes on their share of foreign corporations' earnings regardless of whether the income is repatriated back to the US. 该裁决支持总统乔·拜登的执政，认为所涉税收制度并不会对外国贸易造成违宪的负担。 The decision, which supports the administration of President Joe Biden, finds that the tax system in question is not an unconstitutional burden on foreign commerce.