Some friends may not understand what clause 899 is and why it feels important. Can you explain it briefly If a US company is mainly controlled by companies or investors from countries such as France, Germany, Japan, etc., and these countries impose DST on US companies, then the US company will be subject to an additional "899 tax". This is reciprocal retaliation: if you increase taxes on my company, I will increase taxes on the American companies you control. If you levy digital tax on my Internet companies (such as Google and Amazon), I will increase the tax on the American companies you hold.