Trump's Offshore Tax Plan May Mean Perk for Apple, Pfizer

  • Accounting maneuver sets up one-time earnings boost for both
  • Microsoft, Merck face potential hit on income statements

An Apple Inc. logo is displayed on a screen during the Apple Worldwide Developers Conference in San Jose, California, on June 5, 2017.

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Multinationals are in line for a windfall from President Donald Trump’s call to cut the tax rate on U.S. companies’ stockpiled overseas earnings, but a select few would do better than others.

Apple Inc. and Pfizer Inc. may enjoy an extra earnings bump because of their previous accounting maneuvers, while companies including Microsoft Corp., Merck & Co. Inc. and Exxon Mobil Corp. might have to log a one-time earnings hit, data recorded in their public filings suggest.