<i>&quot;Nearly Half of So-Called “Offshore” Funds Already in the United States&quot;</i><p><i>&quot;Corporations are able to invest their foreign earnings in U.S. assets without treating them as “repatriated” and subject to taxation, because the federal tax code, specifically Section 956(c)(2), already allows U.S. corporations to use foreign funds to make a wide range of U.S. investments without incurring tax liability.&quot;</i><p><a href="https:&#x2F;&#x2F;www.hsgac.senate.gov&#x2F;subcommittees&#x2F;investigations&#x2F;media&#x2F;new-data-show-corporate-offshore-funds-not-trapped-abroad-nearly-half-of-so-called-offshore-funds-already-in-the-united-states" rel="nofollow">https:&#x2F;&#x2F;www.hsgac.senate.gov&#x2F;subcommittees&#x2F;investigations&#x2F;me...</a>