Income shifting by multinational firms has been researched extensively, yet few studies have examined foreign-owned ...

A controlled foreign corporation (CFC) is an entity that is registered and conducts business in a different country or jurisdiction than the residency of its controlling owners. What Is a ...

WASHINGTON - The Justice Department plans to resume prosecuting cases under the Foreign Corrupt Practices Act but with a ...

On Monday, Senate Republicans unveiled their domestic policy bill, which included a so-called revenge tax on foreign ...