Worth researching the concept of "Controlled Foreign Corporation". If I live in Missouri [1], have a manufacturer make a computer in China, sell it China, and

Worth researching the concept of "Controlled Foreign Corporation". If I live in Missouri [1], have a manufacturer make a computer in China, sell it China, and run everything through my Chinese company ... the IRS would still tax me as if the profits came through the USA because the foreign company is deemed "controlled" through the USA. So Apple, due to their size and structure (many more shareholders) can create subsidiaries and shelter revenue to avoid tax in a way that I cannot. [1] I'm not 100% au fait with US Tax Law in this regard. Being an Australian and UK Citizen I know those jurisdictions more intimately, but understand the US is similar. This is separate to the USA's "citizen-based" (rather than residency or territory based) tax system, which chases income/tax for citizens around the world. The FEIE alleviates some of this, but Eritrea is the only other country that "does that".