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1992年5月11日,美国国内岁入局公布了1992年春季所得统计简报。该报告称:与美国企业相关联的外国企业在扣除税额抵免后,1988年仅向美国政府缴纳了0.8％的税款。国内岁入局称,所有填写了所得税申报表的外国公司扣除税款抵免后仅承负了0.9％的税负。该局外国统计处助理主任詹姆斯,霍布斯发表的一篇文章透露,在1988年有9921家外国公司申报了与美国的贸易与经营有关的款项共计771亿美元,其中只有3557家公司的申报表中是获利的。
On May 11, 1992, the U.S. Internal Revenue Service released the statistical briefing on the spring of 1992. According to the report, after deducting the tax credit, foreign companies affiliated with U.S. companies paid only 0.8% of the tax to the U.S. government in 1988. The Internal Revenue Service said all foreign companies filing income tax returns, after deducting tax credits, bear only a tax burden of 0.9%. An article published by Assistant Director James Hobbes of the Bureau disclosed that in 1988, there were 9,921 foreign companies reporting a total of 77.1 billion U.S. dollars in trade and operations with the U.S., of which 3557 were declared The table is profitable.