再加上其他改革方案，边境调节税将把美国公司税变成公司现金流税（带边境调节 ） ， 这将给美国公司的竞争力和盈利能力带来深远影响。
Along with other proposed reforms, the BAT would turn the US corporate income tax into a tax on corporate cash flow (with border adjustment), implying far-reaching consequences for US companies’ competitiveness and profitability.