It's been in the news that many U. S. corporations don't pay taxes on earnings in foreign countries. Consider that U. S. citizens living in other countries must file and pay U. S. income tax every year!
"If you are a U. S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad."
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
