If "corporate income tax" only refers to tax on profits, then there is still a tax on dividends, which you pay regardless - US taxes dividends "at source" ("wit

If "corporate income tax" only refers to tax on profits, then there is still a tax on dividends, which you pay regardless - US taxes dividends "at source" ("withholding tax"), precisely to prevent individuals to relocating to low-tax jurisdictions and escaping capital income taxes. https://ibkr.info/article/938 https://ibkr.info/article/938