1.原文連結：
http://finance.yahoo.com/news/buffett-puts-shareholders-ahead-patriotism-231642487.html
2.內容：
Buffett puts shareholders ahead of patriotism in Canadian deal
在加拿大交易上，巴菲特將股東利益放置於愛國心上
NEW YORK (Reuters) - Warren Buffett may be most famous for the billions of
dollars he has made from investing but he is also well known as a cheerleader
for the United States. The Oracle of Omaha routinely exhorts investors to put
their money in America, "the mother lode of opportunity," as he wrote in his
annual letter this year.
巴菲特除了就他數十億元的投資廣為人之外，也因作為美國經濟的啦啦隊長得名。奧馬哈
的魔術師經常告誡他的投資人把錢放進美國裡。
“美國是機會的礦坑”如同他今年給股東的信所說。
So Buffett's participation in fast-food chain Burger King Worldwide Inc's
purchase of coffee and doughnut chain Tim Hortons Inc – complete with
relocation of Burger King's domicile to Canada – might at first blush raise
questions about his patriotism.
但是在巴菲特參與了漢堡王購買咖啡和甜甜圈的連鎖店Tim Horton與完成遷移漢堡王總部
到加拿大後，這是對巴菲特愛國心的一個大巴掌和質疑。
Investors and tax experts say Miami-based Burger King's move to Canada
through a so-called tax inversion will help curb its U.S. tax bill. Similar
recent moves by other U.S. companies - mainly through the purchase of
European companies - have drawn the ire of President Barack Obama, who
suggested they are corporate deserters lacking economic patriotism.
投資人和專家認為漢堡王從邁阿密搬到加拿大的舉動是為了節稅，能幫助它減少在美國的
稅金。近來同樣有美國企業作相似的舉動，主要是透過購買歐洲的公司，但這已經引起了
美國總統歐巴馬的憤怒，他說這些企業逃兵缺乏愛國心。
But analysts and investors say that the Burger King deal underlines the
market savvy that's helped him build his fortune more than prompting
questions about his commitment to the U.S.
但分析師和投資人認為漢堡王強調市場利益的舉動幫助它建立資產的價值勝過對他愛國心
的質疑。
"When Warren Buffett advocates investing in America, as I understand it,
that's because that's where the opportunities largely lie," said Meyer
Shields, managing director at investment bank Keefe, Bruyette & Woods Inc.
"Investing in America is actually the outcome of his analysis instead of the
beginning assumption."
“當巴菲特提倡投資美國時，就我的了解，這是因為美國還有很多好標的，而且這是源自
於他的分析而不是事先預測”作為投資銀行的經理人Meyer shields 說道。
Buffett's Berkshire Hathaway has committed $3 billion of preferred equity for
3G Capital, which controls Burger King, to buy Tim Hortons in a deal worth
almost $12 billion. That should give him a juicy return and a stake in any
increase in value of the combined entity.
巴菲特所職掌的波克夏海瑟威公司承諾掌控漢堡王的3G Capital公司購買價值三十億元的
優先股，以幫助完成價值120億元的合併案，想必是合併後會給予他增值的股份作回報。
Berkshire, a sprawling conglomerate with more than 80 companies and a
wide-ranging stock portfolio, will have no role in operating the new entity.
波克夏，作為擁有超過80家企業的企業集團和廣泛投資組合，對於新的漢堡王
並無扮演任何角色。
Berkshire Hathaway and Buffett did not return calls requesting comment.
波克夏和巴菲特對於質疑沒有回應。
Buffett tried to explain the reasons for the move to Canada in comments to
the Financial Times. "Tim Hortons earns more money than Burger King does," he
told the paper. "I just don't know how the Canadians would feel about Tim
Hortons moving to Florida. The main thing here is to make the Canadians
happy."
巴菲特在財經時刻中有嘗試解釋為什麼漢堡王要搬到加拿大。
“Tim Hornets比漢堡王賺夠多錢，我不知道如果那些人(質疑者)聽到Tim Hornets 要搬
到佛羅里達會作何感想，但是這只會為了讓他們開心罷了”
NOT A DIME MORE
不會比一毛錢更多
Buffett, the world's third richest person, has been clear in the past on the
question of corporate tax rates.
巴菲特，做為世界第三富有的人，已經在過去的問題中清楚的對於企業稅發表他的看法。
"Anybody who thinks corporate taxes are too high should look at a chart of
corporate taxes as a percentage of GDP since World War II," Buffett said at
the annual Berkshire Hathaway stockholders' meeting in Nebraska in May this
year in reference to a big drop in that level.
“任何認為企業稅太高的人應該看看企業稅自從二戰後占GDP比例的圖表”
巴菲特在他今年的股東大會中說道。
He has also advocated higher tax rates for the ultra rich, noting that his
longtime secretary, Debbie Bosanek, pays a higher tax rate than he does.
他也提倡富人稅，不只是因為他的常任秘書比他的稅率還高。
But for all that Buffett has defended the idea that corporations in the U.S.
see enviable profits, he's also been clear that it's not his job to write any
more checks to the government than necessary.
且巴菲特替此辯護，說美國的企業看到明顯的獲利，他也清楚的表示他沒有寫支票給美國
的必要。
"I will not pay a dime more of individual taxes than I owe, and I won't pay a
dime more of corporate taxes than we owe," he told Fortune magazine this year.
“我不會在我的所得稅外付另外一毛，也不會在我們公司所負擔的稅率外付任何一毛錢”
他在今年的財富雜誌上說道。
Berkshire's stock portfolio is stuffed full of iconic American companies,
such as Coca Cola and IBM. And the investment company owns plenty of
well-known names, as well, including Dairy Queen and insurer Geico.
波克夏的股票投資組合，充滿著美國代表性企業，像是可口可樂和IBM，而投資企業充滿
著知名公司名單像是Diary Queen和保險公司Geico。
But in the criteria he's talked about over the years for why he buys a
company, such as the simplicity of a business, strong management and earnings
power, a U.S. headquarters does not factor.
就過去以來巴菲特購買公司的標準而言，像是簡單的營業，強大的經營管理和獲利能力，
美國總部自然不是他考慮的因素。
Simply put, said Bill Smead, chief investment officer of Smead Capital
Management and a Berkshire investor, "Buffett is a capitalist first and a
patriot second."
簡單來說
“巴菲特以利潤至上，愛國心其次”
Bill Smead投資公司的首席投資員說道。
3.心得/評論(必需填寫)：
前幾天看到有板友分享了漢堡王獲利大躍進的新聞，覺得很有趣，
這篇算是財經八卦吧。
不負責任翻譯，有錯煩請告知，謝謝