International Taxation: Information on Foreign-Owned But Essentially U.S.-Based Corporate Groups Is Limited.

摘要

The scope and methodology of this report was to determine whether there are advantages in the foreign-controlled domestic corporation (FCDC) ownership structure for avoiding or evading taxes. To determine what is known about these corporate groups, we reviewed academic, government, and other research to find studies that reported on foreign-owned but essentially U.S.-based corporate groups.