苹果有望成为美国税改最大受益者

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.

如果共和党能够推动国会通过其税收计划，苹果(Apple)将减少多达470亿美元的预期税收支出，成为国会通过该法案的最大受益者。

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.

据税务专家和英国《金融时报》计算，随着参议院和众议院的税改法案在如何对待美国企业囤积在境外的估计1.3万亿美元资金的问题上趋于一致，此次减税的巨大力度已经成为人们关注的焦点。税改立法的细节尚未敲定。

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.

对全球市值最高的企业来说，税改有望带来的意外斩获源自针对其目前存在美国境外的海外利润的税率下降。