蘋果有望成爲美國稅改最大受益者

Apple will see up to $47bn slashed from its expected tax liability if Republicans push through their tax plan, making it the biggest beneficiary of the legislation working its way through Congress.

如果共和黨能夠推動國會通過其稅收計劃，蘋果(Apple)將減少多達470億美元的預期稅收支出，成爲國會通過該法案的最大受益者。

The massive scale of the tax cut, based on calculations by tax experts and the Financial Times, has come into focus as the Senate and House bills have converged over their treatment of the estimated $1.3tn of cash American companies hold offshore. The details of the tax legislation have yet to be finalised.

據稅務專家和英國《金融時報》計算，隨着參議院和衆議院的稅改法案在如何對待美國企業囤積在境外的估計1.3萬億美元資金的問題上趨於一致，此次減稅的巨大力度已經成爲人們關注的焦點。稅改立法的細節尚未敲定。

The potential windfall for the world’s most valuable company stems from the reduced tax rate that would be applied to foreign earnings that it currently holds outside the US.

對全球市值最高的企業來說，稅改有望帶來的意外斬獲源自針對其目前存在美國境外的海外利潤的稅率下降。