So a genuine question here regarding the platinum card, as it applies to non-US income for 270 days: If a corporation decided to apply for this, using a foreig

So a genuine question here regarding the platinum card, as it applies to non-US income for 270 days: If a corporation decided to apply for this, using a foreign subsidiary that holds US income from abroad—- could that corporation claim personhood and theoretically bring that income into the US tax free? Alternatively, could they funnel funds through a foreign born person to bypass paying taxes on that income?