Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States

Harry Grubert, Timothy Goodspeed, and Deborah L. Swenson, Studies in International Taxation (University of Chicago Press, 1993), chap. 7, https://www.nber.org/books-and-chapters/studies-international-taxation/explaining-low-taxable-income-foreign-controlled-companies-united-states.