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 ...

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

A proposal in the House version of President Trump’s tax and spending cut bill that could levy a 20 percent tax on foreign investors from countries that “discriminate” against the U.S. has ...

A visitor checks out snacks of Oishi, a brand of Philippine food company Liwayway, during a trade expo in Shanghai. CHINA DAILY Shanghai is further consolidating its position as an ideal foreign ...

In February 2025, the new US administration decreed a 90-day pause in prosecuting certain economic activities which fall ...

Major foreign corporations in Korea, including Apple and Nike, reportedly avoided corporate taxes in 2022, raising concerns over tax fairness. Korea Joongang Daily Story by 김주연 ...

It also means any foreign corporation, business association, partnership, trust, society or any other entity or group that is not incorporated or organized to do business in the United States, as well ...