《毕马威：2025《大而美法案》全球流动税收条款研究报告（英文版）（27页）.pdf》由会员分享，可在线阅读，更多相关《毕马威：2025《大而美法案》全球流动税收条款研究报告（英文版）（27页）.pdf（27页珍藏版）》请在三个皮匠报告上搜索。

1、This report reflects the legislation signed into law by the president on July 4,2025(Pub.L.No.119-21)and was last updated on July 18,2025._ Global mobility tax provisions in“One Big Beautiful Bill”KPMG analysis and observations 2025 KPMG LLP,a Delaware limited liability partnership and a member firm

2、 of the KPMG global organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.1 Conten

3、ts Introduction.2 Extension and enhancement of reduced rates.3 Extension and enhancement of increased standard deduction.4 Termination of deduction for personal exemptions other than temporary senior deduction.5 Extension and enhancement of increased child tax credit.7 Extension of increased alterna

4、tive minimum tax exemption amounts and modification of phase-out thresholds.9 Extension and modification of limitation on deduction for qualified residence interest.10 Extension and modification of limitation on casualty loss deduction.12 Extension of rules for treatment of certain disaster-related

5、personal casualty losses.13 Termination of miscellaneous itemized deductions other than educator expenses.14 Limitation on individual deductions for certain state and local taxes.15 Limitation on tax benefit of itemized deductions.17 Extension and modification of limitation on deduction and exclusio

6、n for moving expenses.18 Excise tax on certain remittance transfers.19 Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize.21 Enforcement of remedies against unfair foreign taxes.22 Contact us.23 Appendix.24 2025 KPMG LLP,