Excel Viewer | Adobe® Reader Statistics of Income (SOI) Bulletin - Summer 2018 PDF (entire publication in PDF) Featured articles Controlled Foreign Corporations, 2012 PDF By Jason Wenrich The number of foreign corporations controlled by U.S. multinational corporations increased in 2012 to 88,038. End-of-year assets ($18.6 trillion), total receipts ($6.9 trillion), and current earnings and profits (less deficit) before income taxes ($924 billion) all increased from Tax Year 2010. More than 79 percent of controlled foreign corporations (CFCs) were concentrated in the services; goods production; and distribution and transportation of goods sectors. CFCs were incorporated in 192 different countries of which over 40 percent were incorporated in Europe. Excel Tables: 1 XLS, 2 XLS Related Link: Controlled Foreign Corporations Foreign Recipients of U.S. Income, Calendar Year 2015 PDF By Scott Luttrell U.S.-source income payments to foreign persons, as reported on Form 1042-S, Foreign Person’s U.S.-Source Income Subject to Withholding, rose to $824.3 billion for Calendar Year 2015. This represents an increase of 13.2 percent from 2014. U.S.-source income payments subject to withholding tax rose by 24.2 percent from 2014, which fueled an increase in withholding taxes of 13.1 percent. Despite these increases, 85.7 percent of all U.S.-source income paid to foreign persons remained exempt from withholding tax. The residual U.S.-source income subject to tax was withheld at an average rate of 15.6 percent. Excel Tables: 1 XLS, 2 XLS, 3 XLS Related Link: Foreign Recipients of U.S. Income Departments SOI Sampling Methodology and Data Limitations Upcoming SOI Data Releases Historical Tables and Appendix
