The Winners of Trump's Offshore Tax Plan

The video discusses the impact of repatriation proposals by President Trump and House Republicans on companies with large deferred tax liabilities. It highlights how companies like Apple and Pfizer manage their offshore earnings and deferred tax liabilities. The White House's stance on repatriation is also examined, noting the lack of detailed plans. The video explains the concept of deferred tax liabilities and how they relate to corporate tax rates and foreign tax credits.

Which companies are likely to benefit from repatriation proposals according to the analysis?

• Startups with no tax liabilities

• Small local businesses

• Companies with no overseas earnings

• Companies with large deferred tax liabilities

What was the White House's approach to repatriation in their one-page statement?

• Only applicable to tech companies

• Focused on small businesses

• Lacking in detail

• Detailed and comprehensive

Why is repatriation considered a method to raise revenue?

• It reduces corporate tax rates

• It eliminates the need for tax liabilities

• It encourages companies to invest overseas

• It brings back earnings to the U.S. economy

How do companies like Apple manage their deferred tax liabilities?

• By permanently reinvesting all earnings

• By booking large deferred tax liabilities for potential repatriation

• By avoiding any tax liabilities

• By only investing in domestic markets

What is the difference between permanently reinvested earnings and those that might be repatriated?

• Permanently reinvested earnings are taxed immediately

• Repatriated earnings are not subject to any tax

• Permanently reinvested earnings do not incur deferred tax liabilities

• Repatriated earnings are always reinvested overseas