Under current law, US corporate profits are taxed at a rate of 35% – the highest rate among OECD countries, where the average is 25%. That tax is paid on profits earned in the US and on repatriated profits earned by US companies’ foreign subsidiaries.
根据现行法律，美国公司的利润将被课以35%的税——这一税率为经合组织国家（平均为25%）之最。课税的对象是在美国所赚得的利润以及美国公司的外国分支汇回美国的利润。