Theo Francis

The final tax bill offers much of what large companies hoped to gain from the Republican overhaul: the billboard corporate rate was knocked down, cuts were accelerated and key credits were preserved.

Two percentage points are generating a big tussle in the debate over the right corporate tax rate.

As House and Senate lawmakers continue hashing out differences between their tax-overhaul bills, the prospect lingers that they could push the new corporate tax rate to 22%.

Technology, banking and other industries mounted a new round of lobbying Monday to save a wide range of tax breaks following the last-minute switch in the federal tax overhaul by the U.S. Senate.

Multinational corporations have a lot to like in both the House and Senate tax-overhaul proposals. Depending on a company’s structure and operations, there could be a lot to worry about as well.

WASHINGTON—While lawmakers in the House and Senate craft dueling versions of tax-overhaul legislation, battling over corporate tax rates and rules for overseas income, corporate chiefs at a gathering across town are sweating some of the smaller stuff.

OMAHA, Neb.—In the parking lot outside Elliott Equipment Co.’s manufacturing plant here last month, more than a hundred employees gathered in front of a banner-bedecked truck, its raised boom flying an American flag 30 feet overhead, to hear from the company’s chief executive and the local congressman.

At Louisiana health-care company LHC Group Inc., the board’s compensation committee has approved a 90% raise for the chief executive over

In April, AT&T 

Median pay for chief executives of the biggest U.S. companies slipped 4.6% last year, but the link between annual compensation and shareholder returns remained weak.

Large U.S.