… low earnings and tax payments of foreign-controlled firms … might lower the rate of return of
foreign-controlled corporations. … that taxable income is shifted to a low-tax jurisdiction. The in- …

… of the foreigndomestic income differential could be explained by systematic … taxable income
to assets for non-financial foreign-controlled companies was 2.57 percentage points lower …

… low earnings and tax payments of foreign-controlled firms … might lower the rate of return of
foreign-controlled corporations. … that taxable income is shifted to a low-tax jurisdiction. The in- …

… , the low taxable income reported by foreign controlled companies in the United States has
… can explain about 1 .0 percentage point of the 1987 domestic-foreign difference in the ratio of …

… maturation effects explain the negative taxable income to sales differential in Table 3 . …
foreign controlled corporations in these two industries report consistently lower taxable income …

… than finance, insurance, and real estate can be explained by factors other than transfer …
More on the low taxable income of foreign-controlled companies in the United States: Update of …

… The low relative profitability of foreign-controlled domestic … and their reliance on outside
suppliers explained a large part of the profitability differential between FCDCs and DCCs. But …

… Instead, the variables control for this first-order explanation in our tests of tax-induced cross-…
FCCtaxinc or FCCebit that suggests foreign-controlled US corporations report lower taxable …

… income tax return data on US foreign-controlled corporations (… low average foreign tax rates
report less taxable income and … , rather than income shifting, potentially explain much of the …

… The third part of this study shows details about the location and time varying effects of
financial profits in foreign low-tax countries explained by this threshold. By researching these two …