The reaction from American business to tax reform is mixed
It would move America to a territorial system that taxes firms on income where it is earned, while taxing the $1.3trn or so of cash parked overseas by American multinationals (MNCs) at 12%. That all broadly pleases business.
The House plan introduces a 25% tax rate for non-corporate “pass-through” businesses, such as partnerships and corporations, which today pass on business income directly to shareholders for taxation on their personal tax returns.
英文文本选自：The reaction from American business to tax reform is mixed，Economist