国际商会ICC：2025年增值税是贸易障碍吗？（英文版）

On 14 February 2025, the United States administration announced the "Fair and Reciprocal Plan", directing the development of a comprehensive strategy to address non-reciprocal trade practices, including value-added taxes (VAT), which the administration considers discriminatory towards US businesses. This ICC policy brief provides an overview of the main features of VAT, operational mechanics, and neutrality in international trade. It clarifies that VAT is a consumption tax – not an