Like I said "or something to that affect". I only know this because I was talking with someone who was in the Philippines who told me they made US minimum because of aforementioned law. I personally never dug into it but something to that affect exists (assuming the person wasn't lying, which they had no reason to)

I would also present the possibility that companies, parent companies and sub companies don't all work as US companies even if they are present majoritively for sale purposes in the US. As well as a parent, sub, or affiliated companies can all be based outof different places even if the others are not.

Apple is a great example where they have all their patents and ownerships based out of a company in a small country around south america (I forget the actual name) and Apple the parent company actually "purchases" licenses to their own products for tax reasons. Even though they are all under the same umbrella more or less